1.【答案】A。
解析：The IASB develops and produces IFRSs and is overseen by the IFRS Foundation. IFRS Foundation would bring about convergence of national accounting standards and IFRSs. The IFRS Advisory Council is a forum for the IASB to consult with the outside world. 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】B。
解析：The role of the IASB is to develop and publish international financial reporting standards. The IFRS Foundation's responsibility is to oversee the standard setting and regulatory process, promote the use and rigorous application of those standards. The IFRS Interpretations Committee's responsibility is to review and update defective accounts. IASB制定和发展国际会计准则。
知识点：The role of the International Financial Reporting Standards
