The purpose of Conceptual Framework是什么_2022年ACCA考試FR知識(shí)點(diǎn)
不要努力成為一個(gè)成功者，要努力成為一個(gè)有價(jià)值的人。距離9月ACCA考試越來越近了，同學(xué)們要盡快調(diào)整好學(xué)習(xí)狀態(tài)，爭取早日拿下ACCA證書。今天整理了FR科目The purpose of Conceptual Framework(概念性框架的目的)相關(guān)知識(shí)點(diǎn)，正在備考的考生們一起來看看吧。
【內(nèi)容導(dǎo)航】
The purpose of Conceptual Framework-概念性框架的目的
【知識(shí)點(diǎn)】
The purpose of Conceptual Framework-概念性框架的目的
The purpose of Conceptual Framework-概念性框架的目的
To assist the Board in the development of future IFRSs and in its review of existing IFRSs
To assist the Board in promoting harmonisation of regulations, accounting standards and procedures
To assist national standards-setting bodies in developing national standards
To assist preparers of financial statements in applying IFRSs more efficiently;
To assist auditors in forming an opinion on whether financial statements comply with IFRSs
To assist users in interpreting the information contained in financial statements that have complied with IFRSs
To provide those who are interested in the work of IASB with information about its approach to the formulation of IFRSs
師道既尊，學(xué)風(fēng)自善；片言之賜，皆吾師也。以上就是為大家整理的FR科目考試知識(shí)點(diǎn)了，距離9月份ACCA考試時(shí)間已經(jīng)越來越近，同學(xué)們要嚴(yán)格執(zhí)行學(xué)習(xí)計(jì)劃，爭取一次通過acca考試。
注：以上內(nèi)容來自東奧教研團(tuán)隊(duì)
(本文為東奧會(huì)計(jì)在線原創(chuàng)文章，僅供考生學(xué)習(xí)使用，禁止任何形式的轉(zhuǎn)載)
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