Which are the three bodies included in the IFRS Foundation?

a)

Advisory council, IASB, IFRS Interpretations committee

b)

Advisory council, EU GAAP, Capital Markets Advisory Committee

c)

Advisory board, Accounting board, Interpretations Board

d)

IASB, ESG Committee, GAAP Interpretations committee

What is basis for conclusion?

a)

The minutes from each board meeting leading up to a standard being accepted

b)

The introduction to the standard, that sets out the objective and the estimated time-frame for the work.

c)

Illustrative examples discussed in meetings with country specific standard setting bodies

d)

It sets out considerations which were taken into account when the standard was devised

Which are the three main sources of regulation?

a)

Accounting standards, industry regulation, tax regulation

b)

Accounting standards, stock exchange regulation, industry regulation

c)

Legislation, accounting standards, stock exchange regulation

d)

Accounting legislation, tax regulation, stock exchange standards