The purpose of Conceptual Framework是什么_2020年ACCA考试FR知识点

2020年ACCA备考已经开始了，大家都准备好了吗？今天东奥小编为大家准备了ACCA考试FR科目相关知识点，希望能够帮助到大家，赶快来看一下吧。

【内容导航】

The purpose of Conceptual Framework 概念框架的目的

【知识点】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

以上就是东奥小编今天为大家整理的ACCA考试FR科目知识点了，希望大家能够认真学习，踏实备考，最后预祝大家顺利通过ACCA考试。

注：以上内容来自Crystal老师基础班第3讲

(本文为东奥会计在线原创文章，仅供考生学习使用，禁止任何形式的转载)