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.
请问选项A是什么意思？
