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Basic Question 3 of 6

Which of the following represents IASB's approach to setting new financial reporting standards?

A. Principles-based approach
B. Rules-based approach
C. A mix of both approaches, depending on the account

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Colin Sampaleanu

Colin Sampaleanu

Learning Outcome Statements

describe implications for financial analysis of alternative financial reporting systems and the importance of monitoring developments in financial reporting standards

CFA® 2025 Level I Curriculum, Volume 2, Module 1.