ACCA國際注冊會計師證書考試與國內(nèi)的其他證書考試是存在著本質(zhì)的區(qū)別，ACCA考試之后，學員拿到的并非是ACCA會員證書。那么，掌握ACCA考試measured at either of the following有哪些內(nèi)容？
掌握ACCA考試的一個知識點對學員來說并不算是很難，理解并運用所學的知識點很關(guān)鍵。ACCA考試measured at either of the following的內(nèi)容要學習的很多，學員充分的理解很關(guān)鍵。
1、amortised cost
the objectve of the business model within which the asset is held is to hold asset in order to collect contractul cash flows.
the contractual terms of the financial asset give rise on specialed dates to cash flows that are solely payment or principal and interest on the principal outstanding.
2、fair value through profit or loss
for trading and not designated as FVTOCI
debt or equity instrument
3、fair value through other comprehensive income
the objective of the business model within which the asset is held by both collecting contractual cash flows and selling financial assets.
the contractual terms of the financial asset give rise on specified dates to cash flows that are solely payment of principal and interest.
debt or equity instrument
以上就是融躍教育小編對ACCA考試內(nèi)容的分析！ACCA知識點的學習是幫助學員更好掌握ACCA的基本知識點，如果學員還有更多想要學習的內(nèi)容，可以者添加融躍教育老師微信（rongyuejiaoyu）。
