Principles-based approach是什么_2024年ACCA考試SBL知識點
請一定要有自信,,你就是一道風景,沒必要在別人風景里面仰視。acca被譽為“國際財會界的通行證”,,含金量很高,。每年都有大量考生報考,。今天整理了SBL科目Principles-based approach(原則為基礎的方法)相關知識點,,準備參加考試的同學們來看看吧,。
【內(nèi)容導航】
Principles-based approach-原則為基礎的方法
【知識點】
Principles-based approach-原則為基礎的方法
Principles-based approach-原則為基礎的方法
The IFAC Code of Ethics provides a good illustration of a principle-based approach:
a. The code clarifies up-front acceptance by the accountancy profession of its responsibility to act in the public interest.
b. The detailed guidance is preceded by the underlying fundamental principles of ethics.
c. The guide supplies a conceptual framework that requires accountants to identify, evaluate and address threats to compliance, and applying safeguards to eliminate the threats or to reduce them to an acceptable level.
每一次挑戰(zhàn),,都是自我成長的機會,。以上就是東奧小編為大家整理的SBL科目考試知識點了,3月acca考試在即,,同學們需嚴格執(zhí)行學習計劃,,鞏固基礎知識點,爭取一次通過,。
注:以上來自24年基礎精講班-Hilda Zhu第6講
(本文為東奧會計在線原創(chuàng)文章,,僅供考生學習使用,禁止任何形式的轉載)