2014年12月ACCA考試備考已經(jīng)開始，為了讓大家更好更快地進(jìn)入到復(fù)習(xí)的a1狀態(tài)，高頓網(wǎng)校小編為大家整理了ACCA考試各科目知識點，供學(xué)員們參考。
 
　　The IFRIC
　　It draws up guidance for users in two situations：firstly if a completely new problem arises，and secondly if existing standards are being interpreted in unsatisfactory or conflicting ways.Its guidelines are called IFRIC Interpretations.
 
　　Standard setting
　　A new topic may be suggested by the SAC，the IASB or by any interested party.The IASB‘s procedures for developing an IFRS are as follows.
　　If it is a major project then a discussion document will be prepared for public comment.
　　The comments will be reviewed and an Exposure Draft prepared.
　　Once the Exposure Draft is approved by 10 of the 16 members of the IASB，it is published to invite comments from interested parties.
　　The comments will be reviewed，and then an IFRS is prepared. The IFRS must be approved by 10 of the 16 members of the IASB.
 
　　高頓網(wǎng)校小編寄語：天道酬勤，相信自己！Fighting！

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　　報考指南：2014年ACCA考試備考指南
　　免費題庫：2014年ACCA考試免費題庫
　　考前沖刺：ACCA備考秘籍
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