報(bào)考ACCA考試的人數(shù)逐漸增多,人們能夠抓住ACCA考試的每一個(gè)階段,爭取早日拿到ACCA證書。ACCA考試的過程需要學(xué)員對知識點(diǎn)一一的掌握,那么,ACCA考試知識點(diǎn)Guiding principles包含哪些內(nèi)容?
ACCA考試知識點(diǎn)Guiding principles是考試的要點(diǎn),學(xué)員在備考的時(shí)候,重視知識點(diǎn)的學(xué)習(xí)很關(guān)鍵。ACCA考試對學(xué)員來說,需要更好的去理解并運(yùn)用所學(xué)的知識。
1、Strategic focus and future orientation
Insights into strategy
how it relates to organisation's ability to create value
how it affects the capitals
2、Connectivity of information
dependencies betv/een the factors that affect the ability to create value over time
3、Stakeholder relationships
The nature and quality of relationships with key stakeholders
how their legitimate needs and interests
4、Materiality, conciseness, reliability and completeness
5、Consistency and comparability
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