大家都知道,ACCA考試的科目較多,學員需要一一的去學習并掌握考試的知識點,才能成長為合格的財會人。ACCA考試知識點的學習很關鍵,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
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