牛课网2015年ACCA《P1专业会计师》考试知识考点四

牛课网

06-13

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2015年ACCA考试中的重点内容，为了帮助大家全面复习ACCA考试，我们考吧（kao8.cc）特为考生们整理了以下辅导知识，希望考生们能够喜欢。

Rules-based approach

<1> Feature:

a. Place more emphasis on definite achievement rather than underlying factors and control system

<2> Advantage:

a. Easier compliance with the rules, as they are unambiguous and can be evidenced

<3> Disadvantage:

a. Allow no leeway, focus on key issue (comply with rules)

b. Enforcement can be difficult for situations that are not covered explicitly in the rules

<4> Application

a. Adopted in legal jurisdictions (and culture) that lay great emphasis on obeying the letter of the law rather than the spirit of it

<5> Example

a. US SOX Act

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2015年ACCA考试《F5业绩管理》辅导知识汇总