概念框架的目的是什么_2023年ACCA考試FR知識(shí)點(diǎn)
沒(méi)有人能改變你，別人只能影響你，能改變你的只有你自己。同學(xué)們?cè)趥淇?a href="http://www.gugebb.cn/acca/" target="_blank" style="font-family: inherit;">acca期間需要嚴(yán)格執(zhí)行學(xué)習(xí)計(jì)劃，鞏固基礎(chǔ)知識(shí)點(diǎn)，爭(zhēng)取早日領(lǐng)取acca證書(shū)。今天整理了FR科目The purpose of Conceptual Framework(概念框架的目的)相關(guān)知識(shí)點(diǎn)，一起來(lái)看看吧。
【內(nèi)容導(dǎo)航】
The purpose of Conceptual Framework-概念框架的目的
【知識(shí)點(diǎn)】
The purpose of Conceptual Framework-概念框架的目的
The purpose of Conceptual Framework-概念框架的目的
? 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.
山高路遠(yuǎn)不足懼，最怕貪圖安逸心。以上就是為大家整理的FR科目考試知識(shí)點(diǎn)了，2023年9月acca考試將至，想要參加考試的同學(xué)需抓緊時(shí)間備考。
注：以上內(nèi)容來(lái)自王茜老師基礎(chǔ)精講班第3講
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