大家都知道，掌握ACCA考試的知識(shí)點(diǎn)是每一位學(xué)員的基礎(chǔ)。ACCA考試知識(shí)點(diǎn)的學(xué)習(xí)需要一點(diǎn)一滴的去掌握，那么，怎么去學(xué)習(xí)ACCA考試Guiding principles知識(shí)點(diǎn)？
學(xué)員在備考ACCA考試知識(shí)點(diǎn)內(nèi)容的時(shí)候，要對(duì)知識(shí)點(diǎn)有自己的總結(jié)與理解。ACCA考試Guiding principles知識(shí)點(diǎn)是學(xué)員應(yīng)該掌握的內(nèi)容，在備考的時(shí)候，學(xué)員應(yīng)該重視每一個(gè)內(nèi)容的學(xué)習(xí)才可以。
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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