大家都知道，ACCA考試要求掌握的內(nèi)容有很多，學(xué)員通過(guò)網(wǎng)課的學(xué)習(xí)，對(duì)知識(shí)點(diǎn)有全 面的掌握。財(cái)會(huì)知識(shí)的學(xué)習(xí)對(duì)學(xué)員很關(guān)鍵，因此學(xué)員要重視每一個(gè)知識(shí)的記憶與理解。ACCA考試知識(shí)點(diǎn)disclosure包含的哪些內(nèi)容？

ACCA財(cái)會(huì)證書考試的內(nèi)容較多，學(xué)員系統(tǒng)的掌握知識(shí)點(diǎn)的內(nèi)容，能夠更好的去理解并對(duì)ACCA考試的內(nèi)容有自己的掌握。ACCA考試disclosure要學(xué)習(xí)的內(nèi)容很多，下面是給大家總結(jié)的知識(shí)點(diǎn)的內(nèi)容：

1、measurement bases

2、depreciation methods used

3、useful lives or depreciation rates used

4、gross carrying amount

5、reconciliation

1 additions

2 disposals

3 acquisitions through business combinations

4 increases/decrease during the period frm revaluation and from impairment losses

5 impairment losses recognised in profit or loss

6 impairment losses revered in profit or loss

7 depreciation

8 net exchange differences(from translation of statements of a foreign entity)

9 any other movements

6、others

1 any recoverable amounts of PPE

2 existence and amounts of restrictions on title.and items pledged as security for liabilities

3 accounting policy for the estimated costs of restoring the site

4 amount of expenditures on account of items in the course of construction

5 amount of commitments to acquisitions

7、revalued assets

1 basis used to revalue the assets

2 effective data of the revaluation

3 whether an independent valuer was involved

4 nature of any indices used to determine replacement cost

5 carrying amount of each class of PPE that would have been included in the financial

statement had the assets been carried at cost less accumulated depreciation and accumulated impairment losses

6 revaluation surplus

通過(guò)ACCA課程的學(xué)習(xí)，學(xué)員對(duì)財(cái)會(huì)知識(shí)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(guò)，分享你的備考經(jīng)驗(yàn)與難題，一起解決。學(xué)員可以添加融躍教育老師微信。