ACCA考试Regulatory framework怎么去理解？

ACCA考试有15门课程，学员需要通过13门课程的考试才能算是结束，在备考ACCA考试的时候， 学员在每一科的学习时间都会较长，掌握并理解考点的内容很关键。那么，ACCA考试Regulatory framework怎么去理解？

ACCA考试Regulatory framework是学员需要认真学习的内容，在备考ACCA考试的时候，学员掌握考点的内容很关键。总结ACCA考点的内容，并去记忆、理解才能够更好的通过考试。

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1. IASB

The IASB develops IFRSs.

2. IFRS Foundation

The objectives of the IFRS Foundation are to:

(a).Develop a single set of high quality, understandable, enforceable and globally accepted IFRSs through its standard-setting body, the IASB

(b).Promote the use and rigorous application of those standards

(c).Take account of the financial reporting needs of emerging economies and small and medium-sized entities (SMEs)

(d).Bring about convergence of national accounting standards and IFRSs to high quality solutions

It appoints members to the IASB

3. IFRS Advisory Council

Consult with the outside world; advise

4. IFRS Interpretations Committee

Guidance; Interpret

如果你在ACCA课程学习方面遇见不同的困难，不妨与融跃老师在线联系或者添加老师微信（rongyuejiaoyu），让老师为你进行课程的解答。同时还可以试学融跃教育课程，找到适合自己的内容，更好的帮助你通 关考试。