Recognition(確認(rèn))是什么_2023年ACCA考試SBR知識(shí)點(diǎn)
堅(jiān)定的信念勝過(guò)聰明的懶漢。acca考試有15門，同學(xué)們需能通過(guò)13門才能獲得ACCA證書。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Recognition(確認(rèn))相關(guān)知識(shí)點(diǎn)，讓我們從基礎(chǔ)出發(fā)，趕緊學(xué)起來(lái)吧。
【內(nèi)容導(dǎo)航】
Recognition-確認(rèn)
【知識(shí)點(diǎn)】
Recognition-確認(rèn)
Recognition-確認(rèn)
An item is recognised in the financial statements if:
(a) Meet the definition; and
(b) Recognition of that element provides users of the financial statements with information that is useful, ie with:
(i)Relevant information about the element
(ii)A faithful representation of the element
(c) Information that results in benefits exceeding the cost of providing that information
A key change to this is the removal of a ‘probability’and ‘reliability’ criteria and replaces it with ‘relevance’ and ‘faithful representation’. While this will not remove the inconsistencies in recognition criteria that currently exist across IFRSs, it does provide a basis for both the IASB to consider when developing new standards and revising existing standards and for preparers to consider when developing accounting policies for which no accounting standard exists.
在你的前方還有很多的路和困難等著你去解決和度過(guò)，你現(xiàn)在的只是剛剛開(kāi)始，讓你更努力的還有很多。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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