Non-adjusting events(非調(diào)整事項(xiàng))是什么_2023年ACCA考試FR知識(shí)點(diǎn)
你羨慕的成績背后都是你沒熬過的苦。acca課程有15門，同學(xué)們需通過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Non-adjusting events(非調(diào)整事項(xiàng))相關(guān)知識(shí)點(diǎn)，具體內(nèi)容如下。
【內(nèi)容導(dǎo)航】
Non-adjusting events-非調(diào)整事項(xiàng)
【知識(shí)點(diǎn)】
Non-adjusting events-非調(diào)整事項(xiàng)
Non-adjusting events-非調(diào)整事項(xiàng)
Those that do not reflect conditions that existed at the end of the reporting period.
An entity shall not adjust the amounts recognised in its financial statements to reflect non-adjusting events after the reporting period.
But note that, while they may be non-adjusting, some events after the reporting period will require disclosure.
從來只有拼出來的美麗，沒有等出來的輝煌。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)
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