International Accounting Standard (IAS) No.1 least likely requires which of the following? —— 财会经济>CFA特许金融分析师 > CFA考试（Level Ⅰ） > Study Session 7　Financial Reporting and Analysis An Introduction

财会经济>CFA特许金融分析师 > CFA考试（Level Ⅰ） > Study Session 7　Financial Reporting and Analysis An Introduction

单选题 编号：2690273

1. International Accounting Standard (IAS) No.1 least likely requires which of the following?

A.Neither assets and liabilities,nor income and expenses,may be offset unless required or permitted by a financial reporting standard.
B.Audited financial statements and disclosures,along with updated information about the firm and its management,must be filed at least quarterly.
C.Fair presentation of financial statements means faithfully representing the firm's events and transactions according to the financial reporting standards.