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{"ops":[{"insert":"Which of the following statements is not true for Accounting Standards and statements?"},{"attributes":{"list":"bullet"},"insert":"\n"},{"insert":"\u00a0"},{"attributes":{"bold":true},"insert":"A.\u00a0The objective of creating accounting standards for any particular issue, is to limit the variety of available accounting practices, but without striving for strict uniformity or creating a set of rigid rules for all circumstances."},{"attributes":{"list":"bullet"},"insert":"\n"},{"insert":"\u00a0"},{"attributes":{"bold":true},"insert":"B.\u00a0The International Financial Reporting Standards (IFRS) and the International Accounting Standards (IAS) are issued by the South African Institute of Chartered Accountants (SAICA)."},{"attributes":{"list":"bullet"},"insert":"\n"},{"insert":"\u00a0"},{"attributes":{"bold":true},"insert":"C.\u00a0The International Financial Reporting Standards (IFRS) and the International Accounting Standards (IAS) are prepared by the International Accounting Standards Board."},{"attributes":{"list":"bullet"},"insert":"\n"},{"insert":"\u00a0"},{"attributes":{"bold":true},"insert":"D.\u00a0In America, the Financial Reporting Standards Council (FRSC) plays an important role in the development of IFRS."},{"attributes":{"list":"bullet"},"insert":"\n"},{"insert":"\n"}]}

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