大家都知道，ACCA考試有15門課程需要學(xué)習(xí)，學(xué)員需要完成13門課程的考試才算是通過ACCA考試。掌握ACCA考試知識(shí)點(diǎn)的內(nèi)容，學(xué)員跟著網(wǎng)課學(xué)習(xí)很有效。那么，ACCA考試CONSOLIDATED FINANCIAL STATEMENT怎么學(xué)？
ACCA考試CONSOLIDATED FINANCIAL STATEMENT要掌握的知識(shí)點(diǎn)較多，學(xué)員在學(xué)習(xí)的時(shí)候，要自我理解與運(yùn)用才可以。ACCA考試CONSOLIDATED FINANCIAL STATEMENT的內(nèi)容，學(xué)員可以從下面三點(diǎn)去學(xué)習(xí)：
1、Group
Every entity is a separate legal entity, some entity is controlled by another entity, together they form a grow-up, the results of a group must be presented as s whole as if they were a single entity-consolidated.
Parent is an entity has one or more subsidiaries
Subsidiary is an entity that is controlled by another entity
Control is the power to grown the financial and operating policies at an entity so to obtain benefits from its activities.
Associate is an entity over which another entity exerts significant influence,using security method ta consolidated.
Trade investment-financial instruments.
2、Fair value
Assets and liabilities in an entity's own financial statement are often not stated at their fair value.
IFRS3,Net assets acquisition should be considered at heir fair value.the different between fair values and book values is a consolidation acljustment fairly for the purpose of the consolidated financial statements).
Fair value of consideration,the consideration transferred (which is the same as the inquire recorded as the cost of the investment in the parent's sperate financial statements),is also measured at fair value.
3、Basic prinple of consolidated financial statement
Basic prinple
Processes for SOFP
consolidated statement of comprehengive income
以上就是融躍教育小編對(duì)ACCA考試內(nèi)容的分析！ACCA知識(shí)點(diǎn)的學(xué)習(xí)是幫助學(xué)員更好掌握ACCA的基本知識(shí)點(diǎn)，如果學(xué)員還有更多想要學(xué)習(xí)的內(nèi)容，可以者添加融躍教育老師微信（rongyuejiaoyu）。
