1.【答案】B。
解析：The duty of the IASB is to develop and approve International Financial Reporting Standards (IFRS). The IFRS Foundation oversee the IASB.
The IFRS Foundation聘请IASB制定和发展国际财务报告准则，The IFRS Advisory Committee向IASB提供外界咨询服务，The IFRS Interpretations Committee对财务报告问题进行复核，有需要解释的准则向公众出具财务处理细则。
知识点：The role of the International Financial Reporting Standards
2.【答案】C。
解析：A sole trader does not have any shareholders. The financial analysts and advisers are unlikely to be interested in the financial statements of a sole trader, they are more usually interested in the accounts of public companies. The bank wants to ensure that the company is able to keep up interest payments.个体工商户一般只有一个所有者经营者，无股东。个体工商户每年会向税务局缴纳税款;可能以个人名义向银行贷款。财务分析师或金融顾问会关注投资对上市公司的财报很感兴趣。
知识点：Types of business entity
