了解ACCA考試的學員都知道，ACCA考試都是機考的形式，學員要想更好的通過ACCA考試，基礎知識的學習是很關鍵的。掌握ACCA考試的基礎知識點，學員應該清楚哪些是考試的重難點。怎么去學習ACCA考試IFRS 3 goodwill？
ACCA考試每一科要學習的知識點都很多，學員在掌握考試重難點的時候，要清楚知識點學習的內容有哪些。ACCA考試IFRS 3 goodwill是考試的重點，學員要學習的內容很多。
A.definition:created by good relationships between a business and its customers
1 by building up a reputation(by word of mouth perhaps)for high quality products or high standards of service
2 by responding promptly and helpfully to queries and complaints from customers
3 through the personality of the staff and their attitudes to customers
difference between the purchase consideration and his own valuation of the net
B:purchased goodwill
value of purchased goodwill
C:IFRS 3 business combinations
1.initial recognition
assets acquiredas an asset and measured at cost,or
gain on a bargain purchase(negative goodvdlQ
2.subsequent measurement
not amortised
tested for impairment at least annually
CA=cost-accumulated impairment losses
ACCA智播課主要是搭載智能學習系統(tǒng)，增加沖刺階段的直播授課，雙模式學習?；A階段利用智能平臺鞏固學習，夯實專業(yè)基礎；沖刺直播階段，重點突出，難點講解，快速掌握重難點知識和題型解法，有效提分。
ACCA網課的學習是幫助學員梳理ACCA考試的重難點。融躍ACCA智播課課程適合所有學員去學習，知識點的講解、ACCA考試答疑服務、ACCA題庫練習及考前題情分析等，讓學員在考試中更有把握，信心十足。
通過ACCA課程的學習，學員對財會知識有了更深入的了解，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，分享你的備考經驗與難題，一起解決。學員可以添加融躍教育老師微信rongyuejiaoyu。
