大家都知道，ACCA考試是英文考試，學(xué)員要想掌握到更多的知識(shí)，必須要打好基礎(chǔ)才可以。ACCA考試要掌握的內(nèi)容有很多，那么，ACCA考試accounting policy changes-ED怎么學(xué)？

ACCA考試accounting policy changes-ED是學(xué)員需要理解的知識(shí)點(diǎn)，在備考的時(shí)候，學(xué)員掌握該知識(shí)點(diǎn)的內(nèi)容對(duì)考試有很大好處的。ACCA考試accounting policy changes-ED要學(xué)習(xí)的內(nèi)容也不少，學(xué)員要重視知識(shí)點(diǎn)的運(yùn)用。

1、background

agenda decision with explanatory material

解決彩禮的目的是促進(jìn)IFRS準(zhǔn)則運(yùn)用的一致性

議程決策不具有權(quán) 威性，entity ate not required to change a/g but can do so voluntarily

2、amendment

IASB proposes that retrospective application need not be applied subject to a cost-benefit analysis

for a change in a/g due to agenda decisionjf cost> benefit the new policy must be applied prospectively

3、potential issues with proposed amendements

in nractirp ananda darkicns ATA trAAtpd aq mandatcrv，許多證券監(jiān)看機(jī)構(gòu)不接受與議程決議不一致的會(huì)計(jì)政策。

agenda decisions are viewed as immediately effective，如果議程決定是在接近reporting date發(fā)布的就會(huì)產(chǎn)生重大問(wèn)題。

no conceptual basis for treating voluntary change，沒(méi)有概念區(qū)分是議程決定引起的會(huì)計(jì)政策自愿改變還是其他原因。

cost-benefit analysis is onerous and inherent subjective.

IASB should address the underlying issues of status and effective date of agenda decision.

ACCA考試并非是一日之功，融躍教育為ACCA學(xué)員提供網(wǎng)課的學(xué)習(xí)，如果你需要ACCA學(xué)習(xí)的課程或?qū)CCA考試還有什么不清楚的地方，可以添加融躍教育老師的微信：rongyuejiaoyu。