ACCA考試：IFRS Practice Statement: Management commentary！

報(bào)名ACCA考試的內(nèi)容，是為了能夠?qū)W習(xí)到更多的財(cái)會(huì)知識(shí)。ACCA考試的知識(shí)點(diǎn)有很多，包含理論知識(shí)與計(jì)算的內(nèi)容。ACCA考試的學(xué)習(xí)知識(shí)點(diǎn)很關(guān)鍵，今天融躍小編給大家分享，ACCA考試：IFRS Practice Statement: Management commentary！

ACCA考試IFRS Practice Statement: Management commentary是考試的要點(diǎn)，對(duì)學(xué)員來說，掌握一個(gè)知識(shí)點(diǎn)并不算是很難，難的是對(duì)知識(shí)點(diǎn)有自己的理解與運(yùn)用，把所學(xué)的相關(guān)知識(shí)進(jìn)行融合。

1、requirements

non-binding guidance document

2、scope

It is designed for publicly traded entities.

but it is left to regulators to decide which entities are required to publish management commentary and how frequently they should report.

3、definition

A narrative report that relates to financial statements that have been prepared in accordance with IFRSs.

4、Content

historical explanations of the amounts presented in the financial statements.

commentary on an entity's prospects and other information not presented in the financial statements.

serves as a basis for understanding management's objectives and its strategies for achieving those objectives.

以上就是融躍教育小編對(duì)ACCA考試內(nèi)容的分析！ACCA知識(shí)點(diǎn)的學(xué)習(xí)是幫助學(xué)員更好掌握ACCA的基本知識(shí)點(diǎn)，如果學(xué)員還有更多想要學(xué)習(xí)的內(nèi)容，可以者添加融躍教育老師微信（rongyuejiaoyu）。