ACCA考試：IFRS Practice Statement: Management commentary！

報名ACCA考試的內容，是為了能夠學習到更多的財會知識。ACCA考試的知識點有很多，包含理論知識與計算的內容。ACCA考試的學習知識點很關鍵，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，對學員來說，掌握一個知識點并不算是很難，難的是對知識點有自己的理解與運用，把所學的相關知識進行融合。

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ACCA考試內容的分析！ACCA知識點的學習是幫助學員更好掌握ACCA的基本知識點，如果學員還有更多想要學習的內容，可以者添加融躍教育老師微信（rongyuejiaoyu）。