ACCA考试：IFRS Practice Statement: Management commentary！

报名ACCA考试的内容，是为了能够学习到更多的财会知识。ACCA考试的知识点有很多，包含理论知识与计算的内容。ACCA考试的学习知识点很关键，今天融跃小编给大家分享，ACCA考试：IFRS Practice Statement: Management commentary！

ACCA考试IFRS Practice Statement: Management commentary是考试的要点，对学员来说，掌握一个知识点并不算是很难，难的是对知识点有自己的理解与运用，把所学的相关知识进行融合。

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.

以上就是融跃教育小编对ACCA考试内容的分析！ACCA知识点的学习是帮助学员更好掌握ACCA的基本知识点，如果学员还有更多想要学习的内容，可以者添加融跃教育老师微信（rongyuejiaoyu）。