ACCA考試Regulatory framework怎么去理解?

財(cái)會(huì)知識(shí)的學(xué)習(xí)是需要一個(gè)過程,學(xué)員不僅要對(duì)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(shí)點(diǎn)的內(nèi)容。ACCA考試對(duì)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(duì)該知識(shí)點(diǎn)進(jìn)行總結(jié),去掌握該知識(shí)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(shí)點(diǎn)的內(nèi)容:

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ACCA考試

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

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