ACCA考試有15門課程,學員要想順利的拿到ACCA證書,需要對每一門課程進行逐一的學習,通過ACCA知識點的學習,掌握并運用ACCA考試的知識點內(nèi)容。ACCA考試historical cost versus current value包含的知識點有哪些?
ACCA考試historical cost versus current value包含的知識點不算少,學員在備考的時候,要掌握知識點的內(nèi)容,才能夠在考試中更好的去作答。下面是融躍小編給大家總結(jié)的知識點的內(nèi)容:
1、hKtodcal cost
advantage:
objective
reiUbte.verified by invoices and documents
SOFP match SOCF
less oppprtunity for creative accounting
Uy understood
disadvantage:
undentatemcnt of asset
FIFO
2、current value accounting
advantage:
guide for management
relevant to the needs of inrocmatton uses in
disadvantage:
subjective judgements
problems in decking how to provide an estimate of cirrent coito for non-current assets
some assets will be valued at current cost,but others will be valued at vaiue in use or fair value.
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