ACCA考試知識(shí)點(diǎn)Guiding principles包含哪些內(nèi)容？

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(zhēng)取早日拿到ACCA證書(shū)。ACCA考試的過(guò)程需要學(xué)員對(duì)知識(shí)點(diǎn)一一的掌握，那么，ACCA考試知識(shí)點(diǎn)Guiding principles包含哪些內(nèi)容？

ACCA考試知識(shí)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(shí)點(diǎn)的學(xué)習(xí)很關(guān)鍵。ACCA考試對(duì)學(xué)員來(lái)說(shuō)，需要更好的去理解并運(yùn)用所學(xué)的知識(shí)。

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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