ACCA考试：setting of international financial reporting standards！

ACCA国际注册会计师证书考试与国内的其他证书考试是存在着本质的区别，ACCA考试之后，学员拿到的并非是ACCA会员证书。今天融跃小编给大家分享知识点，ACCA考试：setting of international financial reporting standards！

ACCA证书在国内的知名度很高，因此学习ACCA知识点学员也要拿出足够的干劲才可以。ACCA考试对学员来说是一次知识的学习过程，ACCA考试setting of international financial reporting standards的内容学员要重点去学习。

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考试的相关内容分享就到这里，融跃教育为ACCA学员准备各种资料、免费代报名等服务，还有需要或不清楚的问题添加融跃教育老师微信rongyuejiaoyu。