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Subsequent measurement_ACCA考試AA知識(shí)點(diǎn)
Subsequent measurement_ACCA考試AA知識(shí)點(diǎn)來(lái)啦！2021年ACCA考試時(shí)間越來(lái)越近，小編為大家整理了Subsequent measurement_ACCA考試AA知識(shí)點(diǎn)，希望能夠幫助到大家。
【科目】
ACCA-AA
【知識(shí)點(diǎn)】
Subsequent measurement
·The carrying amount of non-financial items held at historical cost should be adjusted over time to reflect the usage （in the form of depreciation or amortisation）, or the historical cost that is no longer recoverable （impairment）.
·Financial items held at historical cost should reflect subsequent changes such as interest and payments, following the principle often referred to as amortised cost.
以上就是小編為大家整理的Subsequent measurement_ACCA考試AA知識(shí)點(diǎn)了，希望大家能夠認(rèn)真學(xué)習(xí)，倒計(jì)時(shí)，預(yù)祝到家順利通過(guò)ACCA考試。
注：以上內(nèi)容來(lái)自Claire老師沖刺串講班
本文為正保會(huì)計(jì)網(wǎng)校文章，轉(zhuǎn)載請(qǐng)注明
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