ACCA考試的很多科目之間是存在一定的聯(lián)系的，學(xué)員要重視每一科的學(xué)習(xí)，只有這樣才能夠?yàn)楹竺娴恼n程學(xué)習(xí)打下堅(jiān)實(shí)的基礎(chǔ)。那么，ACCA考試first adoption of IFRS包含的知識(shí)點(diǎn)是什么？

ACCA考試first adoption of IFRS是學(xué)員要掌握的知識(shí)點(diǎn)，在備考ACCA考試的時(shí)候，學(xué)員要重視其學(xué)習(xí)，同時(shí)還需要對知識(shí)點(diǎn)有自己的理解。下面是融躍小編總結(jié)的該知識(shí)點(diǎn)的內(nèi)容：

1、pratical considerations

a）entity should prepare an impact assessment and project plan

eg: 花錢培訓(xùn)員工,更新系統(tǒng)

b）management should communicate the impact of new standard to investors

c）banking agreements often specify maximum debt levels or financial ratios based on figures reported in FS

d）dividends could be affected competitive advantage could be lost.bonus scheme need to be reassessed

2、financial statement implications

IASB change in a/G policy are applied retrospectively

IASI requires a third statement of financial position to be presented

IAS33 requires basis and diluted EPS to be adjusted for the impacts

change the CA of asset and liabilities.which will have deferred tax consequences

recognized/derecognized/reclassify/measure gain or loss->RE

ACCA考試的相關(guān)內(nèi)容分享就到這里，融躍教育為ACCA學(xué)員準(zhǔn)備各種資料、免費(fèi)代報(bào)名等服務(wù)，還有需要或不清楚的問題添加融躍教育老師微信rongyuejiaoyu。