4 The International Accounting Standards Board (IASB) has begun a joint project to revisit its conceptual framework for
financial accounting and reporting. The goals of the project are to build on the existing frameworks and converge them
into a common framework.
Required:
(a) Discuss why there is a need to develop an agreed international conceptual framework and the extent to which
an agreed international conceptual framework can be used to resolve practical accounting issues.
(13 marks)
第1题:
A、interrogative
B、interactive
C、indifferent
D、international
第2题:
A.Has-arelationshipsshouldneverbeencapsulated.
B.Has-arelationshipsshouldbeimplementedusinginheritance.
C.Has-arelationshipscanbeimplementedusinginstancevariables.
D.Is-arelationshipscanbeimplementedusingtheextendskeyword.
E.Is-arelationshipscanbeimplementedusingtheimplementskeyword.
F.Anarrayoracollectioncanbeusedtoimplementaone-to-manyhas-arelationship.
G.TherelationshipbetweenMovieandActressisanexampleofanis-arelationship.
第3题:
第4题:
____ at zero, the rate of production tends initially to increase exponentially.
A: To begin
B: began
C: Beginning
D: Begun
第5题:
A、interactive
B、indifferent
C、interrogative
D、international