CPA Australia CPA Financial Accounting and Reporting Exam Financial-Accounting-and-Reporting Question # 4 Topic 1 Discussion

CPA Australia CPA Financial Accounting and Reporting Exam Financial-Accounting-and-Reporting Question # 4 Topic 1 Discussion

Financial-Accounting-and-Reporting Exam Topic 1 Question 4 Discussion:
Question #: 4
Topic #: 1

According to the Australian Accounting Standards Board, which one of the following is a benefit of adopting International Financial Reporting Standards (IFRSs)?


A.

to increase foreign investors' understanding of local financial reports


B.

to enable the national government to control activities of foreign multinationals


C.

to make it easier for tax authorities to calculate taxes on investors' overseas income


D.

to become a resource for developing nations who can easily adopt IFRSs as a full set of standards


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