概念性框架的目的是什么_2023年ACCA考试FR知识点
成功与不成功之间有时距离很短——只要后者再向前几步。acca课程多，难度大。已经报名的同学想要顺利拿到acca证书，需要严格执行备考计划，学习基础知识点。今天整理了FR科目The purpose of Conceptual Framework(概念性框架的目的)相关知识点，具体内容如下。
【内容导航】
The purpose of Conceptual Framework-概念性框架的目的
【知识点】
The purpose of Conceptual Framework-概念性框架的目的
The purpose of Conceptual Framework-概念性框架的目的
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
收起羡慕别人的目光自己去努力。以上就是为大家整理的FR科目考试知识点了，2023年9月acca考试报名开始，想要参加考试的同学需抓紧时间报名。
注：以上内容来自东奥教研团队
(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)
相关文章
津公网安备12010202000755号