Advantages and disadvantages of conceptual Framework是什么_2020年ACCA考試FR知識點(diǎn)
知之為知之，不知為不知，是知也。備考ACCA考試，掌握不好的知識點(diǎn)一定要多學(xué)多看，理解記憶，不要死記硬背。東奧小編為大家準(zhǔn)備了ACCA考試FR科目知識點(diǎn)，趕快來看一下吧。
【內(nèi)容導(dǎo)航】
Advantages and disadvantages of conceptual Framework 概念框架的優(yōu)點(diǎn)和缺點(diǎn)
【知識點(diǎn)】Advantages and disadvantages of conceptual Framework 概念框架的優(yōu)點(diǎn)和缺點(diǎn)
Advantages and disadvantages of conceptual Framework
? Advantages of Conceptual Framework
? It avoids ‘fire-fighting’ method, and reduce contradictions and inconsistencies between different accounting standards, and between accounting standards and legislation.
? As transactions become more complex and businesses become more sophisticated it helps preparers and auditors to deal with transactions which are not covered by existing IFRSs.
? It helps to address certain critical issues.
? Disadvantages of Conceptual Framework
? Single framework may not suit all users
? Preparing and implementing standards may still be difficult with a framework
一日之計在于晨，希望廣大備考ACCA考試的小伙伴們，能夠提前做好規(guī)劃，抓緊時間備考。最后預(yù)祝大家通過ACCA考試。
注：以上內(nèi)容來自Crystal老師基礎(chǔ)班第3講
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