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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