CIMAPRA19-F01-1 Exam - Topic 6 Question 29 Discussion

Actual exam question for CIMA's CIMAPRA19-F01-1 exam

Question #: 29
Topic #: 6

[All CIMAPRA19-F01-1 Questions]

Which one of the following is NOT a step in the development of an International Financial Reporting Standard (IFRS)?

APublication of discussion documents.

BPublication of exposure drafts.

CEstablishment of an advisory committee to advise on issues arising in the development of the IFRS.

DProduction of draft interpretations of the IFRS which are open to public comment.

Show Suggested Answer

Suggested Answer: D

by Talia at May 09, 2022, 05:06 PM

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Clare

5 months ago

I always thought D was the odd one out, but I guess not!

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Lashaunda

6 months ago

B and C are definitely part of the process, no doubt!

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Leah

6 months ago

Wait, are you sure? I thought all those steps were important.

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Glen

6 months ago

Totally agree, A is not a step!

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Desirae

6 months ago

I think it's definitely A. Discussion documents are just the start.

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Keva

6 months ago

Hmm, I'm a bit unsure here. There are a few options that seem plausible. I'll need to carefully review the question and think through the typical requirements activities.

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Arlen

6 months ago

Hmm, I'm a little unsure about this one. There are a few options that seem reasonable, but I'm not sure which one is the best approach. I'll need to think it through carefully.

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Raylene

7 months ago

I've got this! The answer is clearly B. Service-orientation locks you into a vendor platform, which can limit your options. Easy peasy.

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