概念框架的目的是什么_2023年ACCA考試FR知識點
沒有人能改變你，別人只能影響你，能改變你的只有你自己。同學們在備考acca期間需要嚴格執(zhí)行學習計劃，鞏固基礎知識點，爭取早日領(lǐng)取acca證書。今天整理了FR科目The purpose of Conceptual Framework(概念框架的目的)相關(guān)知識點，一起來看看吧。
【內(nèi)容導航】
The purpose of Conceptual Framework-概念框架的目的
【知識點】
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科目考試知識點了，2023年9月acca考試將至，想要參加考試的同學需抓緊時間備考。
注：以上內(nèi)容來自王茜老師基礎精講班第3講
(本文為東奧會計在線原創(chuàng)文章，僅供考生學習使用，禁止任何形式的轉(zhuǎn)載)
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