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概念框架的优点和缺点_2020年ACCA考试FR知识点

来源:东奥会计在线责编:施美娇2020-01-21 15:58:48

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概念框架的优点和缺点_2020年ACCA考试FR知识点

【内容导航】

Advantages and disadvantages of conceptual Framework 概念框架的优点和缺点

【知识点】Advantages and disadvantages of conceptual Framework 概念框架的优点和缺点

Advantages and disadvantages of conceptual Framework

Ø Advantages of Conceptual Framework

• It avoids ‘fire-fighting’ method, and reduce contradictions and inconsistencies between different accounting standards, and between accounting standards and legislation.

• As transactions become more complex and businesses become more sophisticated it helps preparers and auditors to deal with transactions which are not covered by existing IFRSs.

• It helps to address certain critical issues.

Ø Disadvantages of Conceptual Framework

• Single framework may not suit all users

• Preparing and implementing standards may still be difficult with a framework

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注:以上内容来自Crystal老师基础班第3讲

(本文为东奥会计在线原创文章,仅供考生学习使用,禁止任何形式的转载)


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