財會知識的學習是需要一個過程，學員不僅要對教材的內容有掌握，同時也需要自己更好的去理解知識點的內容。ACCA考試對學員來說很關鍵，ACCA考試Regulatory framework怎么去理解？

Regulatory framework是ACCA課程學習的內容，在備考的時候，學員需要對該知識點進行總結，去掌握該知識點的內容才是關鍵。下面是融躍小編給大家總結的該知識點的內容：

戳：“各科必背定義+歷年真題中文解析+20年習題冊（PDF版）”

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課程學習方面遇見不同的困難，不妨與融躍老師在線聯系或者添加老師微信（rongyuejiaoyu），讓老師為你進行課程的解答。同時還可以試學融躍教育課程，找到適合自己的內容，更好的幫助你通 關考試。