The purpose of Conceptual Framework是什么_2022年ACCA考試FR知識(shí)點(diǎn)

來(lái)源：東奧會(huì)計(jì)在線責(zé)編：田彤2022-07-11 09:29:38

不要努力成為一個(gè)成功者，要努力成為一個(gè)有價(jià)值的人。距離9月ACCA考試越來(lái)越近了，同學(xué)們要盡快調(diào)整好學(xué)習(xí)狀態(tài)，爭(zhēng)取早日拿下ACCA證書(shū)。今天整理了FR科目The purpose of Conceptual Framework(概念性框架的目的)相關(guān)知識(shí)點(diǎn)，正在備考的考生們一起來(lái)看看吧。

The purpose of Conceptual Framewor是什么_2022年ACCA考試FR知識(shí)點(diǎn)

【內(nèi)容導(dǎo)航】

The purpose of Conceptual Framework-概念性框架的目的

【知識(shí)點(diǎn)】

The purpose of Conceptual Framework-概念性框架的目的

To assist the Board in the development of future IFRSs and in its review of existing IFRSs

To assist the Board in promoting harmonisation of regulations, accounting standards and procedures

To assist national standards-setting bodies in developing national standards

To assist preparers of financial statements in applying IFRSs more efficiently;

To assist auditors in forming an opinion on whether financial statements comply with IFRSs

To assist users in interpreting the information contained in financial statements that have complied with IFRSs

To provide those who are interested in the work of IASB with information about its approach to the formulation of IFRSs

師道既尊，學(xué)風(fēng)自善；片言之賜，皆吾師也。以上就是為大家整理的FR科目考試知識(shí)點(diǎn)了，距離9月份ACCA考試時(shí)間已經(jīng)越來(lái)越近，同學(xué)們要嚴(yán)格執(zhí)行學(xué)習(xí)計(jì)劃，爭(zhēng)取一次通過(guò)acca考試。

注：以上內(nèi)容來(lái)自東奧教研團(tuán)隊(duì)

(本文為東奧會(huì)計(jì)在線原創(chuàng)文章，僅供考生學(xué)習(xí)使用，禁止任何形式的轉(zhuǎn)載)

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