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ACCA F3考试知识点:Regulatory framework!

发布时间:2021-07-17

来源:融跃教育

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备考ACCA考试一般需要较长的时间,学员通过了解ACCA考试的知识点,并认真总结记忆成为自己的知识。ACCA考试的内容有很多,学员 要重视每一个知识点的学习。今天融跃小编给大家分享,ACCA F3考试知识点:Regulatory framework!

ACCA F3考试知识点有很多,学员要重视每一个知识点的学习。在备考ACCA考试的时候,ACCA F3考试Regulatory framework学员要了解需要掌握的内容有哪些。

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ACCA考试


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

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