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

---

Definitions:

Conscious Level

The immediate awareness of one's thoughts, feelings, and sensations at any given moment, also referred to as consciousness.

Preconscious Level

A term in psychoanalytic theory referring to information that is not currently in consciousness but can be readily brought to consciousness.

Information Recalling

The process of retrieving memory from the past, which can be influenced by various factors including the method of encoding and the context of recall.

Levels

Refers to stages, degrees, or magnitudes in any series of gradual changes or distinct phases in a process or system.