What Agreement Was Signed Between the IASB and FASB in September

Multiple Choice

What agreement was signed between the IASB and FASB in September 2002?

A) An agreement to set educational standards for accounting professionals in the United States.
B) An agreement to review US accounting standards to determine their appropriateness.
C) An agreement to develop international accounting standards based on U.S. GAAP.
D) An agreement to acknowledge their commitment to the development of high quality, compatible accounting standards for use in domestic and cross-border financial reporting.