ACCA FA考点内容Events after the Balance Sheet Date 的内容该怎么理解？

ACCA考试的难易程度是逐渐增加的，很多学员认为前面的课程应该会很简单。ACCA课程相对来说，前三科并不算是很难，但是要求学员掌握的内容却并不算少。ACCA FA考点内容Events after the Balance Sheet Date 的内容该怎么理解？

ACCA FA考试中对学员的要求并不算很少，只有全面掌握其内容 ，才能够更好的去考试。Events after the Balance Sheet Date的内容可以先三大点去综合的学习：

1、Adjusting event调整事件

a) Definition : event after BS dates provides further evidence of conditions that esisted at the end of balance sheet date, induding going concern assumption

b) Examples：

Resolution of court case

Bankruptcy of major customer

Evidence of NRV of inventories

Discouvery of fraud or errors that show the finandal statements were incorrect

2、Non-adjusting event非调整事件

a) Definition:event after BS date that is indicative of a condition that arose after the balance sheet date

b) Examples：

Destruction of major assets, eg by floor or fire

Major share transactions , including declare dividends after the balance sheet date

Annoucement of a plan to close part of a business

3、Disdosure解吸

a）Definition:Non-adjustment events should be disdosed if they are such importance that non-disclosure would affect the ability of users to make proper evaluations and decisions.

b) Disclose：

The nature of the event

An estimate of its financial effect