ACCA證書(shū)考試課程設(shè)置較多,對(duì)于學(xué)員的要求也相對(duì)較多,但是并不阻礙學(xué)員對(duì)它的熱情。ACCA的課程設(shè)置由易到難,是一個(gè)全面的遞進(jìn)的過(guò)程。那么,怎么去學(xué)習(xí)ACCA考試treatment知識(shí)點(diǎn)的內(nèi)容?
ACCA考試treatment知識(shí)點(diǎn)的內(nèi)容需要掌握的并不算是很多,學(xué)員在備考的時(shí)候,只要掌握幾個(gè)要點(diǎn)都可以了。ACCA考試對(duì)學(xué)員來(lái)說(shuō)是一個(gè)知識(shí)點(diǎn)的學(xué)習(xí)過(guò)程,通過(guò)考試才知道學(xué)員的掌握情況是怎樣的。
1、Dr impairment loss --expected credit loss
discounted at the original effective interest rate
a)credit loss
The difference between:
all contractual cash flows in accordance with the contract
all the cash flow that the entity expects to receive
常見(jiàn)的計(jì)算方法:
未來(lái)預(yù)計(jì)無(wú)法收回的 cash flows 折現(xiàn)
初始購(gòu)買(mǎi)時(shí)的公允價(jià)值-未來(lái)預(yù)計(jì)可以收回的 cash flows 折現(xiàn)
初始購(gòu)買(mǎi)時(shí)的公允價(jià)值*違約損失率
b)expected credit loss
definition weighted average of credit loss with the respective risks of a default
credit loss * probability :
lifetime expected credit losses result from all possible default events over the expected life
12-month expected credit losses - result from default events possible within the 12 months after the reporting date
c)simplifications
允許簡(jiǎn)化處理的情況:
lease receivables
trade receivables and contract assets with a significant financing component
measurement loss allowance = lifetime credit losses = credit loss * probability 約 =100%
2、Cr loss allowances —expected credit loss
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