Examlex
Which of the following hypothesizes a possible core of moral personality?
IFRS
The International Financial Reporting Standards, a set of accounting standards developed by the International Accounting Standards Board (IASB) that is intended to become the global standard for the preparation of public company financial statements.
IOSCO
Stands for the International Organization of Securities Commissions, which is a global body that sets standards for regulating securities and futures markets.
Convergence
In financial contexts, it can refer to the efforts to harmonize international accounting standards and practices, reducing differences between region-specific frameworks.
FASB
The Financial Accounting Standards Board, an organization responsible for establishing and improving accounting standards within the United States.
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