问题如下：
Which of the following statement about the IASB conceptual framework is least accurate?
选项：
A. The underlying assumptions of financial statements are accrual basis and going concern.
B. The fundamental qualitative characteristics of financial statements are relevance and no offsetting.
C. The qualitative characteristics objectives of financial statements are comparability, verifiability, timeliness and understandability.
解释：
B is correct.
The fundamental qualitative characteristics of financial statements are relevance and faithful representation, not no offsetting.
可以解释一下B选项吗谢谢
