ACCA FR考試accounting for associates包含哪些知識(shí)點(diǎn)？

掌握ACCA考試的內(nèi)容，不僅是為了通過(guò)考試拿到ACCA證書(shū)。ACCA知識(shí)點(diǎn)較多，是幫助學(xué)員一步一步掌握財(cái)會(huì)內(nèi)容的關(guān)鍵。那么，ACCA FR考試accounting for associates包含哪些知識(shí)點(diǎn)？

掌握ACCA考試的知識(shí)點(diǎn)內(nèi)容是學(xué)員學(xué)習(xí)的過(guò)程，在學(xué)習(xí)的時(shí)候，自己的理解加上運(yùn)用才能夠更好的掌握知識(shí)點(diǎn)的內(nèi)容。ACCA FR考試accounting for associates包含知識(shí)點(diǎn)就幾點(diǎn)：

戳：“各科必背定義+歷年真題中文解析+20年習(xí)題冊(cè)（PDF版）”

ACCA考試


1、accounting for associates

IAS 28 investment in associates and joint ventures

2、the equity method

consolidated statement of profit or loss:

the associate's sales revenue.cost of sales and so on are not amalgamated with those of the roup.instead the group share only of the associate's profit for the year is added to the group profit.

consolidated statement of financial position:one line method:investment in associates.

3、statement of profit or loss and statement of financial position

impairment losses

'upstream'and'downstream'transactions

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）。