ACCA考試的知識點有很多，學員在備考的時候就應該重視每一個知識點的學習。ACCA學員在備考的時候，要重視每一個知識點的學習。那么，ACCA考試recognition所需掌握的內容有哪些？
ACCA考試在學習的時候，學員需要先理解該知識的內容，同時還需要重點去掌握。ACCA考試recognition想要掌握的知識點很多，學員掌握基礎的知識點是很關鍵的，同時需要更好的理解知識點的內容。
1、identify a lease
A contract is, Of contains, a leaie if the contract conveys the right to control the us of an identified asset for a period of time in exchange for comidefation
2、Recognition exemptions
Short-term leases：
lease term of twelve months or less
A lease that contains a purchase option cannot be a short-term lease
Low vjlue leases：
the underlying asst has a low value when new
The leasee can benefit from sing the underlying asset
The undertying asset is not highly dependent on, or highly interrelated with, other assets
3、Separating components of a contract
leaie component
non-lease component
ACCA考試并非是一日之功，融躍教育為ACCA學員提供網課的學習，如果你需要ACCA學習的課程或對ACCA考試還有什么不清楚的地方，可以添加融躍教育老師的微信：rongyuejiaoyu。
