Adjusting events(調(diào)整事項(xiàng))是什么_2023年ACCA考試FR知識(shí)點(diǎn)
一寸光陰一寸金,寸金難買寸光陰,。acca課程有15門,,同學(xué)們需通過(guò)13門才能獲得領(lǐng)取acca證書的機(jī)會(huì)。在備考期間,,同學(xué)們需保持良好學(xué)習(xí)態(tài)度,,嚴(yán)格執(zhí)行學(xué)習(xí)計(jì)劃,學(xué)習(xí)基礎(chǔ)知識(shí)點(diǎn),。今天整理了FR科目Adjusting events(調(diào)整事項(xiàng))相關(guān)知識(shí)點(diǎn),,準(zhǔn)備報(bào)名的同學(xué)們來(lái)看看吧。
【內(nèi)容導(dǎo)航】
Adjusting events-調(diào)整事項(xiàng)
【知識(shí)點(diǎn)】
Adjusting events-調(diào)整事項(xiàng)
Adjusting events-調(diào)整事項(xiàng)
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.
看腳下,,不斷行,,莫存順逆。以上就是為大家整理的FR科目考試知識(shí)點(diǎn)了,,acca考試時(shí)間已經(jīng)公布,,同學(xué)們需據(jù)此制定學(xué)習(xí)計(jì)劃。
注:以上內(nèi)容來(lái)自王茜老師基礎(chǔ)精講班第40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)