Accounting policies（會(huì)計(jì)政策）是什么_2021年ACCA考試FR知識(shí)點(diǎn)
一個(gè)人幾乎可以在任何他懷有無限熱忱的事情上成功。今天東奧小編為大家準(zhǔn)備了ACCA考試FR科目相關(guān)知識(shí)點(diǎn)，希望能夠幫助到大家，趕快來看一下吧。
【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
Adopting an accounting policy for a new type of transaction or event not dealt with previously by the entity
Adopting 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
Adjust opening balance of each component of equity affected and other amounts as if the new accounting policy has always been applied
For example:
A change to:
Recognition criteria
Measurement basis
Method of presentation
如果不想做點(diǎn)事情，就不要想到達(dá)這個(gè)世界上的任何地方。希望大家能夠認(rèn)真學(xué)習(xí)，踏實(shí)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41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)
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