ACCA考試measurement包含的知識點有哪些?怎么學(xué)?

掌握一門課程的內(nèi)容需要學(xué)員的學(xué)習(xí)與理解,在備考ACCA考試的時候,每一個知識點都很關(guān)鍵,掌握需要記憶的內(nèi)容,理解需要了解的內(nèi)容。ACCA考試知識點的學(xué)習(xí)是通過考試的第 一步,ACCA考試measurement包含的知識點有哪些?怎么學(xué)?

ACCA考試measurement包含的知識點并不算是很多,學(xué)員在備考的時候,需要對知識點的內(nèi)容有所總結(jié)與規(guī)劃。ACCA考試所需要掌握的財會知識有很多,下面是融躍小編給大家總結(jié)的知識點的內(nèi)容:


1、總體原則

Fair value is a market-based measure, not an entity-spedfic one

maximise the use of relevant observable inputs and minimise the use of unobservable inputs

2、valuation techniques: 3 level In fair value hierarchy

Level 1 inputs:

Quoted prices (unadjusted) in active markets for identical assets or liabilities

the entity can access at the measurement date

Level 2 inputs:

Inputs that are observable for the asset or liability either directly (i.e. prices) or indirectly (i.e. derived from prices)

no significant adjustment

Level 3 inputs:

Unobservable inputs for the asset or liability

什么時候用:

where relevant observable inputs are not available

where the entity determines that transaction price or quoted price does not represent fair value

2、assumption

假設(shè)交易發(fā)生左兩個市場之一 :principal market、the most advantageous market

3、非一般情況

a)For non-financial assets:

its highest and best use

from a market participant's perspective

假定: IFRS 13 allows management to presume that the current use of an asset is the highest and best use , unless market or other factors suggest otherwise

b)for a liability

假設(shè):

the liability remains outstanding

the market participant transferee would be required to fulfil the obligation, rather than it being extinguished (償清)

考慮因素:

nonperformance risk

credit risk

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