掌握ACCA考試的知識點是學(xué)員必須要做到的事情，在備考ACCA考試的時候，學(xué)員要對知識點有充分的理解才可以。ACCA考試知識點有很多，今天融躍小編給大家分享，Contingent liabilities的相關(guān)內(nèi)容。
Contingent liabilities是ACCA考試的內(nèi)容，學(xué)員在學(xué)習(xí)的時候要對知識點進行記憶，掌握知識點的內(nèi)容很關(guān)鍵，因此總結(jié)知識點的考點也必要。Contingent liabilities的內(nèi)容學(xué)員可以從下面的內(nèi)容去學(xué)習(xí)：
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Contingent liabilities is an uncertain liability that does not meet the three criteria for recognizing a provision.
Contingent liabilities should be disclosed in the notes unless probability of an outflow of resources embodying economic benefits is remote. 或有負債需要披露在 notes 里，除非可能性*低。
IAS 37 defines a contingent liability as the following:
1) A possible obligation that arises from past events and whose existence will be confirmed only by the ccurrence or non-occurrence of one or more uncertain future events not wholly within the control of the entity;
2) A present obligation that arises from past events but is not recognised because:
a) It is not probable that an outflow of economic resources will be required to settle the obligation; or
b) The amount of the obligation cannot be measured with sufficient reliability.
備考ACCA考試，學(xué)員不僅要重視知識點的學(xué)習(xí)，還需要有自身的理解與總結(jié)。ACCA3月考前沖刺階段，學(xué)員一定要對知識點有很好的掌握。zui后沖刺的關(guān)鍵時期，若是能夠有好的課程學(xué)習(xí)，勢必能做到事半功倍的效果。
》》》ACCA寒假沖刺集訓(xùn)營召集3月備考的你，如果想在2月沖刺考試，就跟著老師一起學(xué)習(xí)！
學(xué)員要想了解更多的內(nèi)容 ，可以在線咨詢老師或者添加師微信進行知識的交流（rongyuejiaoyu），融躍教育讓你的成才之夢不再是想想！
