ACCA/CAT
ACCA考试《P1专业会计师》笔记1
日期:2015-10-28 14:59
nt and provideclarity in terms of what you must do. The rules are legal requirement.

  (2) The approaches allow no leeway. The key is whether or not you havecomplied with the rules.

  (3) It should in theory be easy to see whether there has beencompliance with the rules. But that depends on whether the rules areunambiguous.

  (4) It is rigid and difficult to deal with questionable situation thatare not covered sufficiently in the rulebook.

  Influence of ownership: Family fi

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ACCA/CAT


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