Which of the Following Is NOT an Objective of the International

question 3

Multiple Choice

Which of the following is NOT an objective of the International Accounting Standards Board?

• A) To establish worldwide uniformity of accounting practice
• B) To develop a single set of enforceable global accounting standards
• C) To promote the use and application of global accounting standards
• D) To encourage convergence of national accounting standards and international accounting standards

---

Definitions:

Deontology

An ethical theory that emphasizes duty, rules, and the inherent rightness of actions, irrespective of the consequences.

Virtue Ethics

A philosophical approach that emphasizes virtues, or moral character, in ethical decision-making rather than rules or consequences.

Ethics Of Care

A moral theory emphasizing the importance of interpersonal relationships and compassion as fundamental to ethical decision-making.

Code Of Ethics

A written set of guidelines issued by an organization to its workers and management to help them conduct their actions in accordance with its primary values and ethical standards.