Accounting policies（會(huì)計(jì)政策）是什么_2020年ACCA考試FR知識(shí)點(diǎn)
成大事不在于力量的大小，而在于能堅(jiān)持多久。12月ACCA考試已經(jīng)結(jié)束，小編預(yù)祝大家都能順利通過(guò)此次考試。東奧小編為大家準(zhǔn)備了ACCA考試FR知識(shí)點(diǎn)，趕快來(lái)看一下吧。
【內(nèi)容導(dǎo)航】
Accounting policies會(huì)計(jì)政策
【知識(shí)點(diǎn)】
Accounting policies會(huì)計(jì)政策
Accounting policies會(huì)計(jì)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.
Changes in accounting policy
Two types of events do not constitute changes in accounting policy
lAdopting an accounting policy for a new type of transaction or event not dealt with previously by the entity
lAdopting a new accounting policy for a type of transaction or event
Account for changes in accounting policies
Change in accounting policy must be applied retrospectively
lAdjust opening balance of each component of equity affected and other amounts as if the new accounting policy has always been applied
lFor example:
A change to:
Recognition criteria
Measurement basis
Method of presentation
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注：以上內(nèi)容來(lái)自Crystal老師基礎(chǔ)班第41講
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