日韩av免费观看一区二区欧美成人h版在线观看|av日韩精品一区在线观看|18岁女人毛片免费看|国产黄色伦理片在线观看|免费看高潮喷水|邻居人妻电影,|久久中文字幕人妻熟av|极乱家族6|蜜久久久91精品人妻|人妻被x,色色色97大神,日韩高清无码一区二区,国产亚洲欧美一区二区三区在线播放

當(dāng)前位置：東奧會計在線>ACCA>FR資料>正文

Definition of Adjusting events and Non-adjusting events_2021年ACCA考試FR知識點(diǎn)

來源：東奧會計在線責(zé)編：孫茜2021-09-06 09:56:19

人生就像爬坡,，要一步一步來,，知識點(diǎn)也需要一個一個的記,，小編給大家整理了一些ACCA考試FR科目知識點(diǎn),，大家快抓緊拿好小本本記下來！

調(diào)整事項(xiàng)和非調(diào)整事項(xiàng)的定義_2021年ACCA考試FR知識點(diǎn)

【內(nèi)容導(dǎo)航】

Definition of Adjusting events and Non-adjusting events 調(diào)整事項(xiàng)和非調(diào)整事項(xiàng)的定義

【知識點(diǎn)】

Definition of Adjusting events and Non-adjusting events 調(diào)整事項(xiàng)和非調(diào)整事項(xiàng)的定義

Definition of Adjusting events and Non-adjusting events 調(diào)整事項(xiàng)和非調(diào)整事項(xiàng)的定義

Adjusting events

Those that provide information as evidence of conditions that existed at the end of the reporting period.

An entity shall adjust the amounts recognised in its financial statements to reflect adjusting events after the reporting period.

Non-adjusting events

Those that do not reflect conditions that existed at the end of the reporting period

An entity shall not adjust the amounts recognised in its financial statements to reflect non-adjusting events after the reporting period

But note that, while they may be non-adjusting, some events after the reporting period will require disclosure

Disclose material non-adjusting events:

nature of the event

an estimate of its financial effect

只有自己強(qiáng)大,，才不會被別人踐踏,。以上就是東奧小編為大家準(zhǔn)備的ACCA考試相關(guān)知識點(diǎn)了，希望對大家能夠有所幫助,。

注：以上內(nèi)容來自Crystal老師基礎(chǔ)班第40講

(本文為東奧會計在線原創(chuàng)文章,，僅供考生學(xué)習(xí)使用，禁止任何形式的轉(zhuǎn)載)

贊
+1 打印
免費(fèi)資料

  • ACCA考試大綱

    考綱變化提前知道,，輕松備考

  • 重點(diǎn)知識點(diǎn)

    重點(diǎn)知識點(diǎn)匯總，備考不走彎路

  • 中英文財經(jīng)單詞翻譯

    財務(wù)英語財經(jīng)詞匯,，提前學(xué)

一鍵領(lǐng)取
常見問題
  • 1ACCA是什么證書,？
  • 2ACCA和CPA哪個好？
  • 3ACCA考下來要多少錢,？
  • 4往年ACCA通過率有多少,？

掃碼添加微信

專業(yè)咨詢老師為你答疑解惑

輔導(dǎo)課程
24年ACCA新課
0元暢學(xué)7天