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Definition of Adjusting events and Non-adjusting events_2021年ACCA考試FR知識點(diǎn)

來源：東奧會計在線責(zé)編：孫茜2021-09-06 09:56:19

人生就像爬坡，要一步一步來，知識點(diǎn)也需要一個一個的記，小編給大家整理了一些ACCA考試FR科目知識點(diǎn)，大家快抓緊拿好小本本記下來！

調(diào)整事項和非調(diào)整事項的定義_2021年ACCA考試FR知識點(diǎn)

【內(nèi)容導(dǎo)航】

Definition of Adjusting events and Non-adjusting events 調(diào)整事項和非調(diào)整事項的定義

【知識點(diǎn)】

Definition of Adjusting events and Non-adjusting events 調(diào)整事項和非調(diào)整事項的定義

Definition of Adjusting events and Non-adjusting events 調(diào)整事項和非調(diào)整事項的定義

Adjusting events

Those that provide information as evidence of conditions that existed at the end of the reporting period.

An entity shall adjust the amounts recognised in its financial statements to reflect adjusting events after the reporting period.

Non-adjusting events

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

Disclose material non-adjusting events:

nature of the event

an estimate of its financial effect

只有自己強(qiáng)大，才不會被別人踐踏。以上就是東奧小編為大家準(zhǔn)備的ACCA考試相關(guān)知識點(diǎn)了，希望對大家能夠有所幫助。

注：以上內(nèi)容來自Crystal老師基礎(chǔ)班第40講

(本文為東奧會計在線原創(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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