Accounting rule(會(huì)計(jì)準(zhǔn)則)是什么_2023年ACCA考試AA知識(shí)點(diǎn)
與其用淚水悔恨今天,,不如用汗水拼搏今天,。acca被稱為“國(guó)際財(cái)會(huì)界的通行證”,,含金量比較高。每年都有大量考生報(bào)名參加考試,。在備考期間,同學(xué)們需嚴(yán)格執(zhí)行學(xué)習(xí)計(jì)劃,,鞏固基礎(chǔ)知識(shí)點(diǎn),。今天整理了AA科目Accounting rule(會(huì)計(jì)準(zhǔn)則)相關(guān)知識(shí)點(diǎn),正在備考的同學(xué)們來看看吧,。
【內(nèi)容導(dǎo)航】
Accounting rule-會(huì)計(jì)準(zhǔn)則
【知識(shí)點(diǎn)】
Accounting rule-會(huì)計(jì)準(zhǔn)則
An entity should not recognize a contingent asset or a contingent liability on the FS.
If it becomes probable that an outflow of future economic benefits will be required, a provision should be recognized.
A contingent asset should not be accounted for unless its realization is virtually certain.
If an inflow of economic benefits has become probable, the asset should only be disclosed.
活在當(dāng)下,,過好每一天,不要抱怨,,不要放棄,,為你的夢(mèng)想而努力。只有這樣,,你的未來才能可靠和安全,。只有這樣,夢(mèng)想才能實(shí)現(xiàn),。以上就是為大家整理的acca考試相關(guān)知識(shí)點(diǎn),,2023年6月acca考試在即,同學(xué)們要抓緊時(shí)間復(fù)習(xí),。
注:以上內(nèi)容來自李亞婷老師基礎(chǔ)精講班第45講
(本文為東奧會(huì)計(jì)在線原創(chuàng)文章,,僅供考生學(xué)習(xí)使用,,禁止任何形式的轉(zhuǎn)載)