- CFA Exams
- CFA Level I Exam
- Topic 4. Financial Statement Analysis
- Learning Module 1. Introduction to Financial Statement Analysis
- Subject 3. Regulated Sources of Information
CFA Practice Question
Under IFRS the preparation of a complete set of financial statements is best described as a(n) ______.
B. general requirement for financial statements
C. qualitative characteristic of the IFRS Framework
A. objective of financial reporting
B. general requirement for financial statements
C. qualitative characteristic of the IFRS Framework
Correct Answer: B
The preparation of a complete set of financial statements is a general requirement for financial statements.
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