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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