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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