大家都知道，ACCA考試要求掌握的內(nèi)容有很多，學(xué)員通過網(wǎng)課的學(xué)習(xí)，對知識點(diǎn)有全 面的掌握。財會知識的學(xué)習(xí)對學(xué)員很關(guān)鍵，因此學(xué)員要重視每一個知識的記憶與理解。ACCA考試知識點(diǎn)disclosure包含的哪些內(nèi)容？
ACCA財會證書考試的內(nèi)容較多，學(xué)員系統(tǒng)的掌握知識點(diǎn)的內(nèi)容，能夠更好的去理解并對ACCA考試的內(nèi)容有自己的掌握。ACCA考試disclosure要學(xué)習(xí)的內(nèi)容很多，下面是給大家總結(jié)的知識點(diǎn)的內(nèi)容：
1、measurement bases
2、depreciation methods used
3、useful lives or depreciation rates used
4、gross carrying amount
5、reconciliation
1 additions
2 disposals
3 acquisitions through business combinations
4 increases/decrease during the period frm revaluation and from impairment losses
5 impairment losses recognised in profit or loss
6 impairment losses revered in profit or loss
7 depreciation
8 net exchange differences(from translation of statements of a foreign entity)
9 any other movements
6、others
1 any recoverable amounts of PPE
2 existence and amounts of restrictions on title.and items pledged as security for liabilities
3 accounting policy for the estimated costs of restoring the site
4 amount of expenditures on account of items in the course of construction
5 amount of commitments to acquisitions
7、revalued assets
1 basis used to revalue the assets
2 effective data of the revaluation
3 whether an independent valuer was involved
4 nature of any indices used to determine replacement cost
5 carrying amount of each class of PPE that would have been included in the financial
statement had the assets been carried at cost less accumulated depreciation and accumulated impairment losses
6 revaluation surplus
通過ACCA課程的學(xué)習(xí)，學(xué)員對財會知識有了更深入的了解，備考ACCA考試更有信心。備考路上我們一路同行，備考路上的艱辛，我們一起走過，分享你的備考經(jīng)驗(yàn)與難題，一起解決。學(xué)員可以添加融躍教育老師微信。
