ACCA國(guó)際注冊(cè)會(huì)計(jì)師證書考試與國(guó)內(nèi)的其他證書考試是存在著本質(zhì)的區(qū)別，ACCA考試之后，學(xué)員拿到的并非是ACCA會(huì)員證書。那么，掌握ACCA考試measured at either of the following有哪些內(nèi)容？

掌握ACCA考試的一個(gè)知識(shí)點(diǎn)對(duì)學(xué)員來說并不算是很難，理解并運(yùn)用所學(xué)的知識(shí)點(diǎn)很關(guān)鍵。ACCA考試measured at either of the following的內(nèi)容要學(xué)習(xí)的很多，學(xué)員充分的理解很關(guān)鍵。

1、amortised cost

the objectve of the business model within which the asset is held is to hold asset in order to collect contractul cash flows.

the contractual terms of the financial asset give rise on specialed dates to cash flows that are solely payment or principal and interest on the principal outstanding.

2、fair value through profit or loss

for trading and not designated as FVTOCI

debt or equity instrument

3、fair value through other comprehensive income

the objective of the business model within which the asset is held by both collecting contractual cash flows and selling financial assets.

the contractual terms of the financial asset give rise on specified dates to cash flows that are solely payment of principal and interest.

debt or equity instrument

以上就是融躍教育小編對(duì)ACCA考試內(nèi)容的分析！ACCA知識(shí)點(diǎn)的學(xué)習(xí)是幫助學(xué)員更好掌握ACCA的基本知識(shí)點(diǎn)，如果學(xué)員還有更多想要學(xué)習(xí)的內(nèi)容，可以者添加融躍教育老師微信（rongyuejiaoyu）。