概念性框架的目的是什么_2023年ACCA考試FR知識點
成功與不成功之間有時距離很短——只要后者再向前幾步。acca課程多，難度大。已經(jīng)報名的同學(xué)想要順利拿到acca證書，需要嚴(yán)格執(zhí)行備考計劃，學(xué)習(xí)基礎(chǔ)知識點。今天整理了FR科目The purpose of Conceptual Framework(概念性框架的目的)相關(guān)知識點，具體內(nèi)容如下。
【內(nèi)容導(dǎo)航】
The purpose of Conceptual Framework-概念性框架的目的
【知識點】
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
收起羨慕別人的目光自己去努力。以上就是為大家整理的FR科目考試知識點了，2023年9月acca考試報名開始，想要參加考試的同學(xué)需抓緊時間報名。
注：以上內(nèi)容來自東奧教研團隊
(本文為東奧會計在線原創(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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