The purpose of Conceptual Framework是什么_2020年ACCA考試FR知識(shí)點(diǎn)
2020年ACCA備考已經(jīng)開始了，大家都準(zhǔn)備好了嗎？今天東奧小編為大家準(zhǔn)備了ACCA考試FR科目相關(guān)知識(shí)點(diǎn)，希望能夠幫助到大家，趕快來看一下吧。
【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
? 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
以上就是東奧小編今天為大家整理的ACCA考試FR科目知識(shí)點(diǎn)了，希望大家能夠認(rèn)真學(xué)習(xí)，踏實(shí)備考，最后預(yù)祝大家順利通過ACCA考試。
注：以上內(nèi)容來自Crystal老師基礎(chǔ)班第3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)
相關(guān)文章
津公網(wǎng)安備12010202000755號(hào)