CIMA F1 Practice Questions - CIMA Operational Level F1 Financial Reporting Exam

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Which body is responsible for developing and issuing International Financial Reporting Standards (IFRS Accounting Standards) used by CIMA in the F1 syllabus?

The International Accounting Standards Board (IASB) The IFRS Interpretations Committee The International Organization of Securities Commissions (IOSCO) The IFRS Advisory Council

Correct Answer:

The International Accounting Standards Board (IASB)

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