大家都知道，掌握ACCA考試的知識(shí)點(diǎn)是每一位學(xué)員的基礎(chǔ)。ACCA考試知識(shí)點(diǎn)的學(xué)習(xí)需要一點(diǎn)一滴的去掌握，那么，怎么去學(xué)習(xí)ACCA考試Guiding principles知識(shí)點(diǎn)？

學(xué)員在備考ACCA考試知識(shí)點(diǎn)內(nèi)容的時(shí)候，要對知識(shí)點(diǎn)有自己的總結(jié)與理解。ACCA考試Guiding principles知識(shí)點(diǎn)是學(xué)員應(yīng)該掌握的內(nèi)容，在備考的時(shí)候，學(xué)員應(yīng)該重視每一個(gè)內(nèi)容的學(xué)習(xí)才可以。

1、Strategic focus and future orientation

Insights into strategy

how it relates to organisation's ability to create value

how it affects the capitals

2、Connectivity of information

dependencies betv/een the factors that affect the ability to create value over time

3、Stakeholder relationships

The nature and quality of relationships with key stakeholders

how their legitimate needs and interests

4、Materiality, conciseness, reliability and completeness

5、Consistency and comparability

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