问题如下：
According to IASB, which of the following statements is least accurate?
选项：
A.No offsetting of assets against liabilities, or income against expenses unless a specific standard permits or requires it.
B.Financial reporting frequency must be at least quarterly.
C.Fair presentation means faithfully representing the entity's transactions and events according to the standards.
解释：
B is correct.
According to IASB, financial reporting frequency must be at least annually. Fair presentation and no offsetting are two of fundamental principles for preparing financial statements.
ISAB是至少一年内披露一次财报 FSAB是至少多久披露一次呢？
