أنشئ حسابًا أو سجّل الدخول للانضمام إلى مجتمعك المهني.
(a) The IASB conceptual framework does not identify the element comprehensive income.
(b) The existing IASB and FASB conceptual frameworks are organized in similar ways.
(c) The FASB and IASB agree that the objective of financial reporting is to provide useful information
to investors and creditors.
(d) IFRS does not allow use of fair value as a measurement basis.
Option d is the right answer.
the correct option is d) IFRS does not allow use of fair value as a measurement basis.
D.Correct answer.IFRS allows use of fair value as measurement basis,IFRS13 Fair value measurement