Which of the Following Is Not an Authoritative Pronouncement of International

question 21

Multiple Choice

Which of the following is not an authoritative pronouncement of International Financial Reporting Standards (IFRSs) ?

• A) International Financial Reporting Standards issued by the IASB
• B) International Accounting Standards issued by the IASC and adopted by the IASB
• C) Interpretations issued by the International Financial Reporting Interpretations Committee (IFRICs)
• D) International Accounting Principles
• E) Interpretations issued by the Standing Interpretations Committee (SICs) and adopted by the IASB

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Definitions:

Sadism

A psychological condition where individuals derive pleasure from inflicting pain or suffering on others.

Chauvinism

An exaggerated or aggressive patriotism or blind enthusiasm for military glory; alternatively, it can refer to biased devotion to any cause, group, or gender.

Cardinal Trait

A personality trait that is so pervasive and dominant in a person's life that it influences nearly every aspect of their behavior.

Repetitive Physical Actions

Behaviors or activities that involve the continuous repetition of the same motion or set of motions, often associated with skill learning or stress reduction.