1.【答案】B。
解析：The IASB develops a single set of high quality, understandable, enforceable and globally accepted IFRSs. The IFRS Foundation not only take account of the needs of global, multi-national organisations, but also emerging economies and small and medium-sized entities (SMEs). The IFRS Foundation目标包含：聘任IASB制定和发展一系列高质量、可理解、可执行、受全球接受的国际财务报告准则;宣传准则并能严谨地运用;考虑了新兴企业和中小规模企业对财务报告的需求;使国际会计准则与财务报告准则相结合，形成高质量的解决方案。
知识点：The role of the International Financial Reporting Standards
2.【答案】C。
解析：IFRSs could be used as an international benchmark for those countries which develop their own requirements. IFRSs不只是确保财务专业人员在国际上有较高道德标准，更多的是提供一系列高水平的国际财务报告准则，为需要制定自身要求的国家或机构提供最佳财务报告范例。
知识点：The role of the International Financial Reporting Standards
