ACCA考試需要學習的課程有15門，是一個系統的財會知識的學習過程。ACCA課程在學習的時候學員要掌握考點的內容，那么，ACCA考試insistently包含的知識點有哪些？

ACCA考試insistently包含的知識點并不少，學員在備考的時候，需要對知識點有自己的理解與學習。ACCA考試insistently知識點的內容小編給大家總結的如下：

1、changes in accounting policy,only if

a)the changes is required by an IFRS(change from IAS18 to IFRS 15) or.

b)the change will result in a more appropriate presentation of events or transactions in the financial statement of the entity,providing more reliable and relevant information.

2、NOT constitute changes in accounting policy

the application of an accounting policy for transaction.other events or conditions that differ in substance from those previously occurring,and.

the application of a new accounting policy for transaction.other events or conditions that did not previously or were immaterial.

3、retrospective

the new accounting policy is applied to transactions and events as if it had always been in use.

at the earliest date such transactions or events occurred,the policy is applied from the date.

想要很好的學習ACCA課程，學員需要掌握一定的課程學習技巧，這樣才能夠更好的去掌握考試的重難點。

備考ACCA考試中你是不是無從下手，也不知道該怎么備考，融躍教育為你準備了ACCA備考攻略和資料，有需要的添加融躍教育老師微信：rongyuejiaoyu。