ACCA考試： specialissed,not-for-profit and public sector entities!

大家都知道，ACCA考試的科目較多，學(xué)員需要一一的去學(xué)習(xí)并掌握考試的知識(shí)點(diǎn)，才能成長(zhǎng)為合格的財(cái)會(huì)人。ACCA考試知識(shí)點(diǎn)的學(xué)習(xí)很關(guān)鍵，今天融躍小編給大家分享，ACCA考試： specialissed,not-for-profit and public sector entities!

1、examples

a）public sector entities

central government departments and agencies

local or federal government departments

publicly funded bodies providing healthcare(in the UK this would be the NHSJand social housing

further and higher education institutions

b）private not-for-prifit entities advantage charitable bodies

2、regulatory framework

IPSASB.which comes underlFAC

a general move to get public bodies reporting under the accruals system

3、characteristics of Not-for-profit entities

not for profit

absence of defined ownership

wide group of stakeholders

revenue from

4、performance measurement

3E

KPI

value for money

best value

ACCA考試的相關(guān)內(nèi)容分享就到這里，融躍教育為ACCA學(xué)員準(zhǔn)備各種資料、免費(fèi)代報(bào)名等服務(wù)，還有需要或不清楚的問(wèn)題添加融躍教育老師微信rongyuejiaoyu。