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（121）
[单选题]Which ONE of the following statements best describes the application of International Financial Reporting Standards (IFRSs) ?
选项：A. To facilitate the enforcement of a unique set of global financial reporting standards
B. To prevent other national organisations from developing their own financial reporting standards
C. To provide examples of best financial reporting practice for national bodies who develop their own requirements
D. To make certain high ethical standards are maintained by financial reporting professionals internationally
【正确答案】B。
【中公解析】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。
