Recognition(確認)是什么_2023年ACCA考試SBR知識點
堅定的信念勝過聰明的懶漢。acca考試有15門，同學們需能通過13門才能獲得ACCA證書。在備考期間同學們需嚴格執(zhí)行備考計劃，鞏固基礎知識點。今天東奧小編為大家整理了SBR科目Recognition(確認)相關知識點，讓我們從基礎出發(fā)，趕緊學起來吧。
【內(nèi)容導航】
Recognition-確認
【知識點】
Recognition-確認
Recognition-確認
An item is recognised in the financial statements if:
(a) Meet the definition; and
(b) Recognition of that element provides users of the financial statements with information that is useful, ie with:
(i)Relevant information about the element
(ii)A faithful representation of the element
(c) Information that results in benefits exceeding the cost of providing that information
A key change to this is the removal of a ‘probability’and ‘reliability’ criteria and replaces it with ‘relevance’ and ‘faithful representation’. While this will not remove the inconsistencies in recognition criteria that currently exist across IFRSs, it does provide a basis for both the IASB to consider when developing new standards and revising existing standards and for preparers to consider when developing accounting policies for which no accounting standard exists.
在你的前方還有很多的路和困難等著你去解決和度過，你現(xiàn)在的只是剛剛開始，讓你更努力的還有很多。以上就是東奧小編為大家整理的SBR科目考試知識點了，距離3月份acca考試時間已經(jīng)越來越近，大家要合理安排好自己的備考時間，爭取一次通過。
注：以上來自東奧教研團隊
(本文為東奧會計在線原創(chuàng)文章，僅供考生學習使用，禁止任何形式的轉載)
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