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（120）
[单选题]Which of the following statements is/are true about an objective of the IFRS Foundation?
1 Develop a single set of high quality, understandable, enforceable and globally accepted IFRSs.
2 Bring about the convergence of national accounting standards and IFRSs to high quality solutions.
3 Promote the use and rigorous application of International Financial Reporting Standards (IFRSs)
4 Ensure International Financial Reporting Standards (IFRSs) focus primarily on the needs of global, multi-national organisations.
选项：A. 1 and 3 only
B. 2 and 3 only
C. 1 and 4 only
D. 2 and 4 only
【正确答案】B。
【中公解析】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
