Changes in accounting policy是什么_2023年ACCA考試FR知識(shí)點(diǎn)
如果不能改變結(jié)果,那就完善過(guò)程。2023年acca考試時(shí)間已經(jīng)公布,想要參加考試的同學(xué)們可根據(jù)考試時(shí)間制定學(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Changes in accounting policy(會(huì)計(jì)政策變更)相關(guān)知識(shí)點(diǎn),正在備考的同學(xué)們來(lái)看看吧。
【內(nèi)容導(dǎo)航】
Changes in accounting policy-會(huì)計(jì)政策變更
【知識(shí)點(diǎn)】
Changes in accounting policy-會(huì)計(jì)政策變更
Changes in accounting policy-會(huì)計(jì)政策變更
Two types of events do not constitute changes in accounting policy.
Adopting an accounting policy for a new type of transaction or event not dealt with previously by the entity.
Adopting a new accounting policy for a type of transaction or event.
生活就像一盒巧克力,你永遠(yuǎn)不知道你會(huì)得到什么。以上就是為大家整理的FR科目考試知識(shí)點(diǎn)了,acca考試報(bào)名時(shí)間已經(jīng)公布,同學(xué)們需在晚期報(bào)名截止前完成報(bào)考。
注:以上內(nèi)容來(lái)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)