IFRS Regulatory System是什么_2023年ACCA考試FA知識(shí)點(diǎn)
智足以拒諫，言足以飾非,。acca每年有四個(gè)考季,，分別在每年的3月份、6月份、9月份與12月份,。同學(xué)們需嚴(yán)格執(zhí)行學(xué)習(xí)計(jì)劃，學(xué)習(xí)基礎(chǔ)知識(shí)點(diǎn),。今天東奧小編為大家整理了FA科目IFRS Regulatory System(國(guó)際會(huì)計(jì)準(zhǔn)則監(jiān)管體系)知識(shí)點(diǎn),，準(zhǔn)備報(bào)名的同學(xué)們來(lái)看看吧。
【內(nèi)容導(dǎo)航】
IFRS Regulatory System-國(guó)際會(huì)計(jì)準(zhǔn)則監(jiān)管體系
【知識(shí)點(diǎn)】
IFRS Regulatory System-國(guó)際會(huì)計(jì)準(zhǔn)則監(jiān)管體系
IFRS Regulatory System-國(guó)際會(huì)計(jì)準(zhǔn)則監(jiān)管體系
Objectives of IFRS Foundation:
- develop global accounting standards
- promote the use and rigorous application of those standards
- bring about convergence of national accounting standards
- take account of the needs of emerging economies and SMEs
IASB is responsible for issuing new IFRSs
International financial reporting interpretation committee (IFRIC): issue rapid guidance where there are differing interpretations of IAS/IFRSs.
Standard Advisory Council (SAC): advise the IASB in developing new accounting standards and provide a forum for discussion.
要繼續(xù)長(zhǎng)成厲害的大人,，永遠(yuǎn)是萬(wàn)事勝意的女孩,。以上就是東奧小編為大家整理的FA科目考試知識(shí)點(diǎn)了，2023年acca考試時(shí)間已經(jīng)公布,，準(zhǔn)備報(bào)名的同學(xué)請(qǐng)盡快進(jìn)入學(xué)習(xí)狀態(tài),，爭(zhēng)取一次通過(guò)。
注：以上來(lái)自東奧教研團(tuán)隊(duì)
(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)
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