Derecognition(終止確認(rèn))是什么_2023年ACCA考試SBR知識(shí)點(diǎn)

來(lái)源：東奧會(huì)計(jì)在線責(zé)編：田彤2023-02-24 09:30:48

與其相信依靠別人,，不如相信依靠自己,。acca考試有15門(mén)，同學(xué)們需能通過(guò)13門(mén)才能獲得ACCA證書(shū),。在備考期間同學(xué)們需嚴(yán)格執(zhí)行備考計(jì)劃,，鞏固基礎(chǔ)知識(shí)點(diǎn),。今天東奧小編為大家整理了SBR科目Derecognition(終止確認(rèn))相關(guān)知識(shí)點(diǎn)，一起來(lái)看看吧,。

【內(nèi)容導(dǎo)航】

Derecognition-終止確認(rèn)

【知識(shí)點(diǎn)】

Derecognition-終止確認(rèn)

Derecognition is the removal of all or part of a recognised asset or liability from an entity’s statement of financial position. Derecognition normally occurs when that item no longer meets the definition of an asset or of a liability:

(a)for an asset, derecognition normally occurs when the entity loses control of all or part of the recognised asset; and

(b)for a liability, derecognition normally occurs when the entity no longer has a present obligation for all or part of the recognised liability.

不能還沒(méi)經(jīng)過(guò)努力,，就對(duì)現(xiàn)實(shí)妥協(xié)。以上就是東奧小編為大家整理的SBR科目考試知識(shí)點(diǎn)了,，距離3月份acca考試時(shí)間已經(jīng)越來(lái)越近,，大家要合理安排好自己的備考時(shí)間,，爭(zhēng)取一次通過(guò)。

注：以上來(lái)自東奧教研團(tuán)隊(duì)

(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)

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