ACCA考试知识点合并报表合并方法有哪些？

对ACCA学员来说，准时的参加ACCA考试并顺利的通过考试很关键。ACCA考试若是复习到位的话，学员顺利的通过考试是很正常的事情。ACCA考试知识点合并报表合并方法有哪些？

合并报表合并方法是ACCA学员要掌握的一个知识点的内容，学员在备考的时候，要重视该知识点的学习，通过课程的学习与应用，充分的了解ACCA考试的内容有哪些。

戳：“各科必背定义+历年真题中文解析+20年习题册（PDF版）”

ACCA考试

Acquisition method

The group financial statement shows all assets and liability that the group has Intra-group items are excluded.

Acquisition method is to "freeze" the pre-acquisition reserves of subsidiaries and use it to calculate goodwill. The post-ACQ reserves should be distributed between NCI and group according to effective interest.

今天的分享就到这里，备考ACCA备考、报名、课程需求、资料等内容，还有需要或不清楚的问题添加老师微信rongyuejiaoyu。