ACCA國(guó)際注冊(cè)會(huì)計(jì)師證書(shū)考試與國(guó)內(nèi)的其他證書(shū)考試是存在著本質(zhì)的區(qū)別，ACCA考試之后，學(xué)員拿到的并非是ACCA會(huì)員證書(shū)。今天融躍小編給大家分享知識(shí)點(diǎn)，ACCA考試：setting of international financial reporting standards！

ACCA證書(shū)在國(guó)內(nèi)的知名度很高，因此學(xué)習(xí)ACCA知識(shí)點(diǎn)學(xué)員也要拿出足夠的干勁才可以。ACCA考試對(duì)學(xué)員來(lái)說(shuō)是一次知識(shí)的學(xué)習(xí)過(guò)程，ACCA考試setting of international financial reporting standards的內(nèi)容學(xué)員要重點(diǎn)去學(xué)習(xí)。

戳：“各科必背定義+歷年真題中文解析+20年習(xí)題冊(cè)（PDF版）”

1、due process

advisory committee to give advice

IASB may develop and publish discussion paper

IASB would develop and publish an Exposure Draft

IASB would issue a final IFRS

2、co-ordination with national standard setters

3、IASB liaison members

4、import duties and non-refundable purchase taxes

IFRS interpretations committee

5、scope and application of IFRSs

scope ：

not immaterial items

not retrospective

application：

local regulations

concentrated on essentials

6、criticism of the IASB

accounting standards and choice

political problems

ACCA考試的相關(guān)內(nèi)容分享就到這里，融躍教育為ACCA學(xué)員準(zhǔn)備各種資料、免費(fèi)代報(bào)名等服務(wù)，還有需要或不清楚的問(wèn)題添加融躍教育老師微信rongyuejiaoyu。