第一部分 对各国职业会计师资格认定制度的建议 3
第二部分 职业会计师职业教育的国际教学大纲 11
1.组织和商业经营知识 15
2.信息技术 34
3.会计和会计相关知识 42
INTRODUCTION 89
Part Ⅰ GUIDELINE FOR NATIONAL SYSTEMS FOR THE QUALIFICATION OF PROFESSIONAL ACCOUNTANIS 94
Part Ⅱ GLOBAL CURRICULUM FOR THE PROFESSIONAL EDUCATION OF PROFESSIONAL ACCOUNTANTS 107
1.ORGANIZATIONAL AND BUSINESS KNOWLEDGE 112
2.INFORMATION TECHNOLOGY 134
3.ACCOUNTING AND ACCOUNTING—RELATED KNOWLEDGE 143