Equity instruments（權(quán)益工具）是什么_2021年ACCA考試FR知識點
知之為知之，不知為不知，是知也。備考ACCA考試，掌握不好的知識點一定要多學(xué)多看，理解記憶，不要死記硬背。東奧小編為大家準(zhǔn)備了ACCA考試FR科目知識點，趕快來看一下吧。
【內(nèi)容導(dǎo)航】
Equity instruments 權(quán)益工具
【知識點】
Equity instruments 權(quán)益工具
Equity instruments 權(quán)益工具
Equity instruments
Fair value through profit or loss (default)
Transaction costs are recognised immediately through profit or loss
Re-measure to fair value at the reporting date, with gains or losses through profit or loss
Fair value through other comprehensive income
If there is a strategic intent to hold the asset, the option to hold at fair value through other comprehensive income is available.
Re-measure to fair value at reporting date, with gains/losses through other comprehensive income
一日之計在于晨，希望廣大備考ACCA考試的小伙伴們，能夠提前做好規(guī)劃，抓緊時間備考。最后預(yù)祝大家順利通過ACCA考試。
注：以上內(nèi)容來自Crystal老師基礎(chǔ)班第33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)
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