怎么去理解ACCA考試Disposal scenarios包含的內(nèi)容？

報(bào)名ACCA考試是拿到ACCA證書的過程，學(xué)員掌握課程的知識(shí)點(diǎn)并通過考試的話，能夠讓學(xué)員更加牢固的掌握知識(shí)點(diǎn)的內(nèi)容。怎么去理解ACCA考試Disposal scenarios包含的內(nèi)容？

ACCA考試Disposal scenarios所包含的知識(shí)點(diǎn)有很多，學(xué)員在掌握的時(shí)候，要認(rèn)真的記憶其包含的內(nèi)容，同時(shí)還需要對(duì)知識(shí)點(diǎn)有足夠的運(yùn)用才可以。

1、loss of control

the disposal of all the shares held In the subsidiary.

the disposal of part of the shareholding, leaving a residual holding after the sale, which is regarded as an associate.

the disposal of part of the shareholding, leaving a residual holding after the sale, which is regarded as a trade investment

Disposal scenarios.

2、treatment

a）Disposals in the individual financial statements

Sales proceeds

less: Carrying amount of shares sold

Profit/(loss) on disposal

b）Disposals in the consolidated financial statements

Consolidate the incomes and expenses of the subsidiary up until the disposal date.

On disposal of the subsidiary, derecognise its assets, liabilities, goodwill and non-controlling interest and calculate a profit or loss on disposal.

Recognise any remaining investment in the shares of the former subsidiary at fair value and subsequently account for this under the relevant accounting standard.

通過ACCA課程的學(xué)習(xí)，學(xué)員對(duì)財(cái)會(huì)知識(shí)有了更深入的了解，備考ACCA考試更有信心。備考路上我們一路同行，備考路上的艱辛，我們一起走過，分享你的備考經(jīng)驗(yàn)與難題，一起解決。學(xué)員可以添加融躍教育老師微信rongyuejiaoyu。