ACCA考試是財(cái)會(huì)知識(shí)的學(xué)習(xí)，通過(guò)掌握財(cái)會(huì)相關(guān)的知識(shí)讓學(xué)員成為合格的財(cái)會(huì)人。ACCA考試的知識(shí)點(diǎn)有很多，那么，ACCA AAA考試中三類集團(tuán)審計(jì)包含的是什么？

ACCA考試科目多 ，學(xué)員要掌握的知識(shí)點(diǎn)自然不少。在備考ACCA AAA考試的時(shí)候，學(xué)員要清楚哪些是考試的重點(diǎn)。ACCA AAA考試中三類集團(tuán)審計(jì)是學(xué)員要掌握的內(nèi)容，具體如下：

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1、subusidiary

①control according to IFRS 10

control is typified by an equity shareholding over 50%

substance over form

②Treating as a subsidiary will require a line- by-line consolidation

③purchase method

P/L should be consolidated from the date of acquisition

2、joint arrangement

①joint venture

An joint venture arises where there is joint control over an investee, according to IAS 28

equity method

the group s share of profit arising since investment

②joint operation

3、associate

①An associate arises where there is significant influence over an investee, according to IAS 28

②presentation issues

Equity accounting requires the investment in the associate to be recognised on one line in the statement of financial position

and the income (P/L) from the associate to be disclosed on one line of the statement of profit or loss

③equity method

P/L should be consolidated from the date of acquisition

the group's share of profit arising since investment

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