2020年ACCA各科目备考分享：SBR:战略商业报告

来源：长理培训发布时间：2020-03-11 18:05:43

MAIN CONTENT主要内容

A.Apply fundamental ethical and professionalprinciples to ethical dilemmas and discuss the consequences of unethicalbehavior将基本的道德和专业原则应用于道德困境，并讨论不道德行为的后果

B.Evaluate the appropriateness of the financialreporting framework and critically discuss changes in accounting regulation评估财务报告框架的适当性，讨论会计监管的变化

C.Apply professional judgement in the reporting ofthe financial performance of a range of entities在报告财务业绩时使用专业判断

NOTE the learning outcomes in Section C of the syllabus can apply to:single entities,groups,public sector entities and not-for profit entities(where appropriate)

请注意：大纲C部分的学习成果适用于:单个财务报表、集团、公营机构及非盈利实体(如适用)

D.Prepare the financial statements of groups ofentities编制集团的财务报表

E.Interpret financial statements for differentstakeholders为不同的利益相关者解释财务报表

F.Communicate the impact of changes and potentialchanges in accounting regulation on financial reporting沟通会计监管的变化和潜在变化对财务报告的影响

责编：刘希

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