概念框架的目的是什么_2023年ACCA考试FR知识点
没有人能改变你，别人只能影响你，能改变你的只有你自己。同学们在备考acca期间需要严格执行学习计划，巩固基础知识点，争取早日领取acca证书。今天整理了FR科目The purpose of Conceptual Framework(概念框架的目的)相关知识点，一起来看看吧。
【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-概念框架的目的
• 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.
山高路远不足惧，最怕贪图安逸心。以上就是为大家整理的FR科目考试知识点了，2023年9月acca考试将至，想要参加考试的同学需抓紧时间备考。
注：以上内容来自王茜老师基础精讲班第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)
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