The process of the development of IAASB Standards_2020年ACCA考試AA知識(shí)點(diǎn)
無(wú)論什么時(shí)候，都要鼓勵(lì)自己，對(duì)自己給予充分的肯定，不要輕易被挫折和困難擊敗，堅(jiān)持才會(huì)勝利。東奧小編今天繼續(xù)為大家整理了ACCA考試AA科目知識(shí)點(diǎn)，趕快來(lái)看一下吧。
【內(nèi)容導(dǎo)航】
The process of the development of IAASB Standards
國(guó)際審計(jì)與鑒證準(zhǔn)則理事會(huì)標(biāo)準(zhǔn)的發(fā)展過(guò)程
【知識(shí)點(diǎn)】
The process of the development of IAASB Standards
國(guó)際審計(jì)與鑒證準(zhǔn)則理事會(huì)標(biāo)準(zhǔn)的發(fā)展過(guò)程
The process of the development of IAASB Standards
Basic 5 steps in developing IAASB Standards:
1) Research and consultation
A project task force is established to develop a draft standard or practice statement.
2) Transparent debate
A proposed standard is discussed at a meeting, open to the public.
3) Exposure for public comment
Exposure drafts are put on the IAASB’s website and widely distributed for comment for a minimum of 120 days.
4) Consideration of comments
Any comments as a result of the exposure draft are considered at an open meeting of the IAASB, and it is revised, as necessary.
5) Affirmative approval
Approval is made by the affirmative vote of at least 2/3 of IAASB members.
勤奮是成功之母，懶惰乃萬(wàn)惡之源。希望各位同學(xué)能夠克服拖延與懶散，全力以赴，努力備考，爭(zhēng)取順利通過(guò)2020年ACCA考試。
注：以上內(nèi)容來(lái)自來(lái)自Joyce老師基礎(chǔ)班第8講
(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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