Management accounting | Financial accounting | |
Users of information | Management | Shareholders, banks, lenders and suppliers, potential investors, tax authorities, and governments |
Format of information | Can take any form | Presentation regulated by law and by the profession through Accounting Standards (e.g. IFRS) |
Purpose of information | Useful to plan, control and make decisions | Stewardship and investment decisions |
Bases of valuation | Relevant costs | Historical costs |
報考指南:2014年ACCA考試備考指南
免費題庫:2014年ACCA考試免費題庫
考前沖刺:ACCA備考秘籍
高清網(wǎng)課:ACCA考試網(wǎng)絡(luò)課程