Equity instruments（權益工具）是什么_2021年ACCA考試FR知識點
知之為知之，不知為不知,，是知也,。備考ACCA考試,，掌握不好的知識點一定要多學多看，理解記憶,，不要死記硬背,。東奧小編為大家準備了ACCA考試FR科目知識點，趕快來看一下吧,。
【內容導航】
Equity instruments 權益工具
【知識點】
Equity instruments 權益工具
Equity instruments 權益工具
Equity instruments
Fair value through profit or loss (default)
Transaction costs are recognised immediately through profit or loss
Re-measure to fair value at the reporting date, with gains or losses through profit or loss
Fair value through other comprehensive income
If there is a strategic intent to hold the asset, the option to hold at fair value through other comprehensive income is available.
Re-measure to fair value at reporting date, with gains/losses through other comprehensive income
一日之計在于晨,，希望廣大備考ACCA考試的小伙伴們，能夠提前做好規(guī)劃,，抓緊時間備考,。最后預祝大家順利通過ACCA考試。
注：以上內容來自Crystal老師基礎班第33講
(本文為東奧會計在線原創(chuàng)文章,，僅供考生學習使用,，禁止任何形式的轉載)
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