大家都知道，掌握ACCA考试的知识点是每一位学员的基础。ACCA考试知识点的学习需要一点一滴的去掌握，那么，怎么去学习ACCA考试Guiding principles知识点？
学员在备考ACCA考试知识点内容的时候，要对知识点有自己的总结与理解。ACCA考试Guiding principles知识点是学员应该掌握的内容，在备考的时候，学员应该重视每一个内容的学习才可以。
1、Strategic focus and future orientation
Insights into strategy
how it relates to organisation's ability to create value
how it affects the capitals
2、Connectivity of information
dependencies betv/een the factors that affect the ability to create value over time
3、Stakeholder relationships
The nature and quality of relationships with key stakeholders
how their legitimate needs and interests
4、Materiality, conciseness, reliability and completeness
5、Consistency and comparability
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