在acca考试的备考之路上，注定少不了一些艰辛和坚持。只有持续不断的付出，最终才能迎来丰收的喜悦。中公财经小编为大家整理了acca的考试题目，大家记得要每天去练习一下。熟能生巧，相信天道酬勤，勤奋的你，一定可以早日拿到梦寐以求的acca证书!
10 Which of the following is NOT a purpose of the IASB’s Conceptual Framework?
A To assist the IASB in the preparation and review of IFRS
B To assist auditors in forming an opinion on whether financial statements comply with IFRS
C To assist in determining the treatment of items not covered by an existing IFRS
D To be authoritative where a specific IFRS conflicts with the Conceptual Framework
答案：B
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