ACCA考试Regulatory framework怎么去理解？

财会知识的学习是需要一个过程，学员不仅要对教材的内容有掌握，同时也需要自己更好的去理解知识点的内容。ACCA考试对学员来说很关键，ACCA考试Regulatory framework怎么去理解？

Regulatory framework是ACCA课程学习的内容，在备考的时候，学员需要对该知识点进行总结，去掌握该知识点的内容才是关键。下面是融跃小编给大家总结的该知识点的内容：

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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课程学习方面遇见不同的困难，不妨与融跃老师在线联系或者添加老师微信（rongyuejiaoyu），让老师为你进行课程的解答。同时还可以试学融跃教育课程，找到适合自己的内容，更好的帮助你通 关考试。