ACCA考試measurement包含的知識點有哪些？怎么學(xué)？

掌握一門課程的內(nèi)容需要學(xué)員的學(xué)習(xí)與理解，在備考ACCA考試的時候，每一個知識點都很關(guān)鍵，掌握需要記憶的內(nèi)容，理解需要了解的內(nèi)容。ACCA考試知識點的學(xué)習(xí)是通過考試的第 一步，ACCA考試measurement包含的知識點有哪些？怎么學(xué)？

ACCA考試measurement包含的知識點并不算是很多，學(xué)員在備考的時候，需要對知識點的內(nèi)容有所總結(jié)與規(guī)劃。ACCA考試所需要掌握的財會知識有很多，下面是融躍小編給大家總結(jié)的知識點的內(nèi)容：

1、總體原則

Fair value is a market-based measure, not an entity-spedfic one

maximise the use of relevant observable inputs and minimise the use of unobservable inputs

2、valuation techniques: 3 level In fair value hierarchy

Level 1 inputs：

Quoted prices (unadjusted) in active markets for identical assets or liabilities

the entity can access at the measurement date

Level 2 inputs：

Inputs that are observable for the asset or liability either directly (i.e. prices) or indirectly (i.e. derived from prices)

no significant adjustment

Level 3 inputs：

Unobservable inputs for the asset or liability

什么時候用：

where relevant observable inputs are not available

where the entity determines that transaction price or quoted price does not represent fair value

2、assumption

假設(shè)交易發(fā)生左兩個市場之一 ：principal market、the most advantageous market

3、非一般情況

a）For non-financial assets：

its highest and best use

from a market participant's perspective

假定： IFRS 13 allows management to presume that the current use of an asset is the highest and best use , unless market or other factors suggest otherwise

b）for a liability

假設(shè)：

the liability remains outstanding

the market participant transferee would be required to fulfil the obligation, rather than it being extinguished (償清)

考慮因素：

nonperformance risk

credit risk

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