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
ACCA考試的相關(guān)內(nèi)容分享就到這里，融躍教育為ACCA學(xué)員準(zhǔn)備各種資料、免費(fèi)代報名等服務(wù)，還有需要或不清楚的問題添加融躍教育老師微信rongyuejiaoyu。
