Which of the Following Is the Primary Function of the International

question 37

Multiple Choice

Which of the following is the primary function of the International Accounting Standards Board (IASB) ?

• A)representing accountants employed in public sector companies around the world
• B)representing accountants employed in public sector companies in developed countries
• C)developing and promoting a single worldwide set of financial reporting standards
• D)training professional accountants worldwide on ethical accounting practices

---

Definitions:

Field Dependence

A cognitive style characterizing individuals who tend to perceive and interpret information in a global, context-dependent manner.

Interpersonal Intelligence

One of Howard Gardner's multiple intelligences, referring to the ability to understand and interact effectively with others through effective communication and sensitivity to social cues.

Bodily-kinesthetic

Refers to the ability to coordinate and use one's body in skilled and complicated physical movements; often associated with physical activity and performance.

Crystallized Intelligence

The capability to apply acquired knowledge and past experiences.