报考ACCA考试的人数逐渐增多，人们能够抓住ACCA考试的每一个阶段，争取早日拿到ACCA证书。ACCA考试的过程需要学员对知识点一一的掌握，那么，ACCA考试知识点Guiding principles包含哪些内容？
ACCA考试知识点Guiding principles是考试的要点，学员在备考的时候，重视知识点的学习很关键。ACCA考试对学员来说，需要更好的去理解并运用所学的知识。
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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