ACCA證書考試課程設(shè)置較多,對于學(xué)員的要求也相對較多,但是并不阻礙學(xué)員對它的熱情。ACCA的課程設(shè)置由易到難,是一個全面的遞進的過程。那么,怎么去學(xué)習(xí)ACCA考試treatment知識點的內(nèi)容?
ACCA考試treatment知識點的內(nèi)容需要掌握的并不算是很多,學(xué)員在備考的時候,只要掌握幾個要點都可以了。ACCA考試對學(xué)員來說是一個知識點的學(xué)習(xí)過程,通過考試才知道學(xué)員的掌握情況是怎樣的。
1、Dr impairment loss --expected credit loss
discounted at the original effective interest rate
a)credit loss
The difference between:
all contractual cash flows in accordance with the contract
all the cash flow that the entity expects to receive
常見的計算方法:
未來預(yù)計無法收回的 cash flows 折現(xiàn)
初始購買時的公允價值-未來預(yù)計可以收回的 cash flows 折現(xiàn)
初始購買時的公允價值*違約損失率
b)expected credit loss
definition weighted average of credit loss with the respective risks of a default
credit loss * probability :
lifetime expected credit losses result from all possible default events over the expected life
12-month expected credit losses - result from default events possible within the 12 months after the reporting date
c)simplifications
允許簡化處理的情況:
lease receivables
trade receivables and contract assets with a significant financing component
measurement loss allowance = lifetime credit losses = credit loss * probability 約 =100%
2、Cr loss allowances —expected credit loss
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