单选题 The Financial Accounting Standards Board's (FASB's) approach in establishing GAAP is best described as:
A. rules based.
B. principles based.
C. objective oriented.

【正确答案】 C

【答案解析】[解析] 不同的定价方法、标准设定途径和评价方法使得U. S. GAAP和IFRS难以趋同。在标准设定途径方面，U. S. GAAP基于目的导向的途径(object oriented approach)，而IFRS则基于原则导向的途径(principle oriented approach)。