Accounting policies(會計政策)是什么_2022年ACCA考試FR知識點
只要還有明天,,今天就永遠是起跑線。ACCA考試科目共有15門,,考生須通過13門才能獲得ACCA證書。在備考過程中,,各位考生需要保持良好學(xué)習(xí)狀態(tài),,嚴格執(zhí)行學(xué)習(xí)計劃。今天整理了FR科目Accounting policies(會計政策)相關(guān)知識點,,正在備考的考生們一起來看看吧,。
【內(nèi)容導(dǎo)航】
Accounting policies-會計政策
【知識點】
Accounting policies-會計政策
Accounting policies-會計政策
Accounting policies are the specific principles, bases, conventions, rules and practices adopted by an entity in preparing and presenting financial statements.
An entity must select and apply its accounting policies consistently for similar transactions from period to period, unless:
(a) The change is required by an IFRS; or
(b) The change will result in a more appropriate presentation of events or transactions in the financial statements of the entity, providing more reliable and relevant information.
知道自己目的地的人,才是旅行得最遠的人,。以上就是為大家整理的FR科目考試知識點了,,距離9月份ACCA考試時間已經(jīng)越來越近,同學(xué)們要嚴格執(zhí)行學(xué)習(xí)計劃,,爭取早日拿下acca證書,!
注:以上內(nèi)容來自王茜老師基礎(chǔ)精講班第41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)