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Competency-Based Accounting Education, Training, and Certification : An Implementation Guide (Английский)

The guide supports transitioning accounting education, training, and certification from a knowledge-based approach to a competency-based approach. Underlying this shift is the expanding expectation for accountants to professional judgment in response to greater transaction complexity, interconnectedness of entities, and broader global influences. The purpose of the guide is to: support understanding the gap between the current skills of many accountants...
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