Syllabus A3d

Past Exam Question 7 / 10

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MC Question 1

Which of the following is NOT a duty of the IFRS Interpretations Committee?

A     To interpret the application of International Financial Reporting Standards
B     To work directly with national standard setters to bring about convergence with IFRS
C     To provide guidance on financial reporting issues not specifically addressed in IFRSs
D     To publish draft interpretations for public comment