单选题 Which of the following is least likely to be considered a stated goal of the International Accounting Standards Board (IASB) ? A. Develop global accounting standards requiring transparency, comparability, and high quality in financial statements. B. Remain neutral in the debate on the use of global accounting standards to avoid appearance of a conflict of interest. C. Account for the needs of emerging markets and small firms when implementing global accounting standards.

【正确答案】 B

【答案解析】The IASB has four stated goals: (1) Develop global accounting standards requiring transparency, comparability, and high quality in financial statements. (2) Promote the use of global accounting standards. (3) Account for the needs of emerging markets and small firms when implementing global accounting standards. (4) Achieve convergence between various national accounting standards and global accounting standards.