课程讲义 >>答疑编号:NODE00976400020100000103

Other purposes are:
- to assist national standard-setting bodies in developing national standards;
- to assist preparers of financial statements in applying IFRSs and in dealing with topics which have yet to form the subject of an IFRS;
- to assist auditors in forming an opinion as to whether financial statements conform with IFRSs;
- to assist users of financial statements in interpreting information contained in financial statements prepared in conformity with IFRSs; and
- to provide those who are interested in the work of IASB with information about how IFRSs are formulate（published in a basis of conclusion）.
【提问内容】请问上面第一句话是什么意思呢？

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【回复内容】您的问题答复如下：
IFRS帮助国家的制定规定的机构来发展适合自己国家的准则。

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