報名ACCA考試是拿到ACCA證書的過程，學員掌握課程的知識點并通過考試的話，能夠讓學員更加牢固的掌握知識點的內(nèi)容。怎么去理解ACCA考試Disposal scenarios包含的內(nèi)容？
ACCA考試Disposal scenarios所包含的知識點有很多，學員在掌握的時候，要認真的記憶其包含的內(nèi)容，同時還需要對知識點有足夠的運用才可以。
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(jīng)驗與難題，一起解決。學員可以添加融躍教育老師微信rongyuejiaoyu。
