成功哪有看起来那么容易？在备考的路上，最有希望通过的人总是最孤独的。这个时候，只要我们坚持初心，持之以恒，才能滴水穿石，获得最终得突破。每日坚持练习两道acca考试题目，坚持下去，你会发现一个不一样的自己~
2021年acca考试F3科目练习题与解析（119）
题干：[单选题]What is the duty of the IASB?
选项：A. Review and update defective accounts
B. Formulate international financial reporting standards
C. Oversee the standard setting and regulatory process
D. Promote the use and rigorous application of those standards
【正确答案】A。
【中公解析】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
