ACCA考試insistently包含的知識(shí)點(diǎn)有哪些？

ACCA考試需要學(xué)習(xí)的課程有15門，是一個(gè)系統(tǒng)的財(cái)會(huì)知識(shí)的學(xué)習(xí)過程。ACCA課程在學(xué)習(xí)的時(shí)候?qū)W員要掌握考點(diǎn)的內(nèi)容，那么，ACCA考試insistently包含的知識(shí)點(diǎn)有哪些？

ACCA考試insistently包含的知識(shí)點(diǎn)并不少，學(xué)員在備考的時(shí)候，需要對(duì)知識(shí)點(diǎn)有自己的理解與學(xué)習(xí)。ACCA考試insistently知識(shí)點(diǎn)的內(nèi)容小編給大家總結(jié)的如下：

1、changes in accounting policy,only if

a)the changes is required by an IFRS(change from IAS18 to IFRS 15) or.

b)the change will result in a more appropriate presentation of events or transactions in the financial statement of the entity,providing more reliable and relevant information.

2、NOT constitute changes in accounting policy

the application of an accounting policy for transaction.other events or conditions that differ in substance from those previously occurring,and.

the application of a new accounting policy for transaction.other events or conditions that did not previously or were immaterial.

3、retrospective

the new accounting policy is applied to transactions and events as if it had always been in use.

at the earliest date such transactions or events occurred,the policy is applied from the date.

想要很好的學(xué)習(xí)ACCA課程，學(xué)員需要掌握一定的課程學(xué)習(xí)技巧，這樣才能夠更好的去掌握考試的重難點(diǎn)。

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