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

Which one of the following is NOT a step in the development of an International Financial Reporting Standard (IFRS)?
D) Production of draft interpretations of the IFRS which are open to public comment.
A) Publication of discussion documents.
B) Publication of exposure drafts.
C) Establishment of an advisory committee to advise on issues arising in the development of the IFRS.

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)?

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Suggested Answer: D

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Clare
9 months ago
I always thought D was the odd one out, but I guess not!
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Lashaunda
9 months ago
B and C are definitely part of the process, no doubt!
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Leah
9 months ago
Wait, are you sure? I thought all those steps were important.
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Glen
9 months ago
Totally agree, A is not a step!
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Desirae
9 months ago
I think it's definitely A. Discussion documents are just the start.
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Keva
10 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
10 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
10 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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