備考ACCA考試為的就是能夠掌握到更多的財(cái)會(huì)知識，從而能夠成為財(cái)會(huì)界有地位的人。ACCA考試讓更多的人實(shí)現(xiàn)了自我飛躍，但是，ACCA考試中Key assertions Capital中發(fā)行新股指什么？

ACCA考試中的知識點(diǎn)的學(xué)習(xí)確實(shí)很多，學(xué)員要想完全掌握并不算是很容易。Key assertions Capital中發(fā)行新股是ACCA學(xué)員要掌握的內(nèi)容，具體從下面五點(diǎn)學(xué)習(xí)：

1、Existence /rights and obligations

Review board minutes to confirm the issue of additional share capital during the year.

2、Existence

Agree the issue of shares is permitted from a review of any statutory constitution agreements in place.

3、Existence

Inspect the cash book and bank statements for evidence of cash receipts from the share issue.

4、Accuracy

Recalculate the split of proceeds between the nominal value of shares and premium on issue and agree correctly recorded within share capital and share premium account.

5、Presentation

Review the disclosure of the share issue in the draft financial statements and ensure it is in line with relevant accounting standards and local legislation.

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