ACCA考試知識(shí)點(diǎn)：Contingent liabilities！

掌握ACCA考試的知識(shí)點(diǎn)是學(xué)員必須要做到的事情，在備考ACCA考試的時(shí)候，學(xué)員要對(duì)知識(shí)點(diǎn)有充分的理解才可以。ACCA考試知識(shí)點(diǎn)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(shí)候要對(duì)知識(shí)點(diǎn)進(jìn)行記憶，掌握知識(shí)點(diǎn)的內(nèi)容很關(guān)鍵，因此總結(jié)知識(shí)點(diǎn)的考點(diǎn)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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ACCA考試

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(fù)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;

ACCA考試

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(shí)點(diǎn)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(duì)知識(shí)點(diǎn)有很好的掌握。zui后沖刺的關(guān)鍵時(shí)期，若是能夠有好的課程學(xué)習(xí)，勢(shì)必能做到事半功倍的效果。

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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(jìn)行知識(shí)的交流（rongyuejiaoyu），融躍教育讓你的成才之夢(mèng)不再是想想！