財(cái)會知識的學(xué)習(xí)是需要一個(gè)過程，學(xué)員不僅要對教材的內(nèi)容有掌握，同時(shí)也需要自己更好的去理解知識點(diǎn)的內(nèi)容。ACCA考試對學(xué)員來說很關(guān)鍵，ACCA考試Regulatory framework怎么去理解？
Regulatory framework是ACCA課程學(xué)習(xí)的內(nèi)容，在備考的時(shí)候，學(xué)員需要對該知識點(diǎn)進(jìn)行總結(jié)，去掌握該知識點(diǎn)的內(nèi)容才是關(guān)鍵。下面是融躍小編給大家總結(jié)的該知識點(diǎn)的內(nèi)容：
戳：“各科必背定義+歷年真題中文解析+20年習(xí)題冊（PDF版）”
1. IASB
The IASB develops IFRSs.
2. IFRS Foundation
The objectives of the IFRS Foundation are to:
(a).Develop a single set of high quality, understandable, enforceable and globally accepted IFRSs through its standard-setting body, the IASB
(b).Promote the use and rigorous application of those standards
(c).Take account of the financial reporting needs of emerging economies and small and medium-sized entities (SMEs)
(d).Bring about convergence of national accounting standards and IFRSs to high quality solutions
It appoints members to the IASB
3. IFRS Advisory Council
Consult with the outside world; advise
4. IFRS Interpretations Committee
Guidance; Interpret
如果你在ACCA課程學(xué)習(xí)方面遇見不同的困難，不妨與融躍老師在線聯(lián)系或者添加老師微信（rongyuejiaoyu），讓老師為你進(jìn)行課程的解答。同時(shí)還可以試學(xué)融躍教育課程，找到適合自己的內(nèi)容，更好的幫助你通 關(guān)考試。
