ACCA考試中學(xué)員要掌握的知識(shí)點(diǎn)較多，要想更好的理解ACCA課程，通過(guò)ACCA考試的話，不僅要掌握知識(shí)點(diǎn)的內(nèi)容，還需要對(duì)ACCA考試中的公式有自己的理解。那么，學(xué)習(xí)ACCA考試implications of the changes的內(nèi)容怎么做？

ACCA考試是對(duì)財(cái)會(huì)知識(shí)學(xué)習(xí)的檢驗(yàn)，學(xué)員是否徹底的掌握學(xué)員通過(guò)考試來(lái)實(shí)踐。ACCA考試implications of the changes想要學(xué)習(xí)的知識(shí)點(diǎn)很多，學(xué)員可以從下面幾點(diǎn)去學(xué)習(xí)：

1、準(zhǔn)則有什么改變

以前：不管是 lessee 還是 lessor ,都是按照 finance lease & operating lease 的區(qū)分記錄

現(xiàn)在: lessee 不區(qū)分記錄. lessor仍然區(qū)分記錄

2、implications of the changes

Increase lease assets and financial liabilities in the statement of financial position

Change the pattern and timing of expenses in the statement of profit or loss

Reduce operating cash outflows but increase financing cash outflows

3、Why was a new standard needed

Many users believed that all lease contracts give rise to assets and liabilities that should be recognized in the financial statements of lessees.

The split between finance leases and operating leases could result In similar transactions being accounted for very differently, reducing comparability for users of financial statements.

The difference in the accounting treatment of finance leases and operating leases also .provided opportunities to structure transactions so as to achieve a particular lease classification.

It was argued that the current accounting treatment of operating leases was inconsistent with the definition of assets and liabilities in the IASB' s Conceptual Framework

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）。