Accounting policies(會(huì)計(jì)政策)是什么_2023年ACCA考試FR知識(shí)點(diǎn)

來源：東奧會(huì)計(jì)在線責(zé)編：田彤2023-02-20 09:12:09

運(yùn)氣只是當(dāng)機(jī)會(huì)來臨時(shí)，你已為它準(zhǔn)備好。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Accounting policies(會(huì)計(jì)政策)相關(guān)知識(shí)點(diǎn)，具體內(nèi)容如下。

【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 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.

原地踏步還是跑遍世界，選擇權(quán)在你手里。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)

贊
+1 打印

上一篇： Changes in accounting policy是什么_2023年ACCA考試FR知識(shí)點(diǎn)

下一篇： Non-adjusting events(非調(diào)整事項(xiàng))是什么_2023年ACCA考試FR知識(shí)點(diǎn)