acca f3考试考什么呢？小编给大家整理了关于f3科目的常考知识点。快来看一看吧！
1. IASB
The IASB develops IFRSs.
2. IFRS Foundation
The objectives of the IFRS Foundation are to:
(a).Develop a single set of high quality, understandable, enforceable and globally accepted IFRSs through its standard-setting body, the IASB
(b).Promote the use and rigorous application of those standards
(c).Take account of the financial reporting needs of emerging economies and small and medium-sized entities (SMEs)
(d).Bring about convergence of national accounting standards and IFRSs to high quality solutions
It appoints members to the IASB
3. IFRS Advisory Council
Consult with the outside world; advise
4. IFRS Interpretations Committee
Guidance; Interpret
