2014年12月ACCA考试备考已经开始，为了让大家更好更快地进入到复习的a1状态，高顿网校小编为大家整理了ACCA考试各科目知识点，供学员们参考。
 
　　The IFRIC
　　It draws up guidance for users in two situations：firstly if a completely new problem arises，and secondly if existing standards are being interpreted in unsatisfactory or conflicting ways.Its guidelines are called IFRIC Interpretations.
 
　　Standard setting
　　A new topic may be suggested by the SAC，the IASB or by any interested party.The IASB‘s procedures for developing an IFRS are as follows.
　　If it is a major project then a discussion document will be prepared for public comment.
　　The comments will be reviewed and an Exposure Draft prepared.
　　Once the Exposure Draft is approved by 10 of the 16 members of the IASB，it is published to invite comments from interested parties.
　　The comments will be reviewed，and then an IFRS is prepared. The IFRS must be approved by 10 of the 16 members of the IASB.
 
　　高顿网校小编寄语：天道酬勤，相信自己！Fighting！

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　　高顿网校特别提醒：已经报名2014年ACCA考试的考生可按照复习计划有效进行！另外，高顿网校2014年ACCA考试辅导高清课程已经开通，通过针对性地讲解、训练、答疑、模考，对学习过程进行全程跟踪、分析、指导，可以帮助考生全面提升备考效果。
　　
　　报考指南：2014年ACCA考试备考指南
　　免费题库：2014年ACCA考试免费题库
　　考前冲刺：ACCA备考秘籍
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