ACCA考试中Key assertions Capital中发行新股指什么？

备考ACCA考试为的就是能够掌握到更多的财会知识，从而能够成为财会界有地位的人。ACCA考试让更多的人实现了自我飞跃，但是，ACCA考试中Key assertions Capital中发行新股指什么？

ACCA考试中的知识点的学习确实很多，学员要想完全掌握并不算是很容易。Key assertions Capital中发行新股是ACCA学员要掌握的内容，具体从下面五点学习：

1、Existence /rights and obligations

Review board minutes to confirm the issue of additional share capital during the year.

2、Existence

Agree the issue of shares is permitted from a review of any statutory constitution agreements in place.

3、Existence

Inspect the cash book and bank statements for evidence of cash receipts from the share issue.

4、Accuracy

Recalculate the split of proceeds between the nominal value of shares and premium on issue and agree correctly recorded within share capital and share premium account.

5、Presentation

Review the disclosure of the share issue in the draft financial statements and ensure it is in line with relevant accounting standards and local legislation.

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