单选题 Unlike the U. S. Generally Accepted Accounting Policies (U. S. GAAP) Framework, the International Financial Reporting Standards (IFRS) Framework most likely establishes a hierarchy of:
A. rules-based approach.
B. principles-based approach.
C. objectives-oriented approach.

【正确答案】 B

【答案解析】[解析] 财务报告标准(financial reporting standards)设定的方向可基于：(1)principles，(2)rules，(3)combination of principles and rules (objectives-oriented)。
IFRS大部分是基于principles-based approach。
U.S．GAAP原来更多是基于rules-based approach，现在转为基于objectives-oriented approach。