ACCA國際注冊會(huì)計(jì)師證書考試與國內(nèi)的其他證書考試是存在著本質(zhì)的區(qū)別，ACCA考試之后，學(xué)員拿到的并非是ACCA會(huì)員證書。今天融躍小編給大家分享知識(shí)點(diǎn)，ACCA考試：setting of international financial reporting standards！
ACCA證書在國內(nèi)的知名度很高，因此學(xué)習(xí)ACCA知識(shí)點(diǎn)學(xué)員也要拿出足夠的干勁才可以。ACCA考試對學(xué)員來說是一次知識(shí)的學(xué)習(xí)過程，ACCA考試setting of international financial reporting standards的內(nèi)容學(xué)員要重點(diǎn)去學(xué)習(xí)。
戳：“各科必背定義+歷年真題中文解析+20年習(xí)題冊（PDF版）”
1、due process
advisory committee to give advice
IASB may develop and publish discussion paper
IASB would develop and publish an Exposure Draft
IASB would issue a final IFRS
2、co-ordination with national standard setters
3、IASB liaison members
4、import duties and non-refundable purchase taxes
IFRS interpretations committee
5、scope and application of IFRSs
scope ：
not immaterial items
not retrospective
application：
local regulations
concentrated on essentials
6、criticism of the IASB
accounting standards and choice
political problems
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題添加融躍教育老師微信rongyuejiaoyu。
