CFE-Financial-Transactions-and-Fraud-Schemes Exam Dumps | Which of the following statements is MOST ACCURATE regarding financial reporting practices and accounting

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Question 15/96

Which of the following statements is MOST ACCURATE regarding financial reporting practices and accounting frameworks, such as U.S. generally accepted accounting principles (GAAP) and International Financial Reporting Standards (IFRS)?

A. The financial reporting practices that a publicly traded company must follow are determined by the company's jurisdiction.

B. Organizations that conduct business internationally must adopt IFRS as their accounting framework for financial reporting.

C. U.S. GAAP is a principle-based accounting framework, and IFRS is a rules-based accounting framework.

D. All publicly traded companies are required to adopt either U.S. GAAP or IFRS as their accounting framework.

Question 15/96

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