大家都知道，ACCA考试有15门课程需要学习，学员需要完成13门课程的考试才算是通过ACCA考试。掌握ACCA考试知识点的内容，学员跟着网课学习很有效。那么，ACCA考试CONSOLIDATED FINANCIAL STATEMENT怎么学？
ACCA考试CONSOLIDATED FINANCIAL STATEMENT要掌握的知识点较多，学员在学习的时候，要自我理解与运用才可以。ACCA考试CONSOLIDATED FINANCIAL STATEMENT的内容，学员可以从下面三点去学习：
1、Group
Every entity is a separate legal entity, some entity is controlled by another entity, together they form a grow-up, the results of a group must be presented as s whole as if they were a single entity-consolidated.
Parent is an entity has one or more subsidiaries
Subsidiary is an entity that is controlled by another entity
Control is the power to grown the financial and operating policies at an entity so to obtain benefits from its activities.
Associate is an entity over which another entity exerts significant influence,using security method ta consolidated.
Trade investment-financial instruments.
2、Fair value
Assets and liabilities in an entity's own financial statement are often not stated at their fair value.
IFRS3,Net assets acquisition should be considered at heir fair value.the different between fair values and book values is a consolidation acljustment fairly for the purpose of the consolidated financial statements).
Fair value of consideration,the consideration transferred (which is the same as the inquire recorded as the cost of the investment in the parent's sperate financial statements),is also measured at fair value.
3、Basic prinple of consolidated financial statement
Basic prinple
Processes for SOFP
consolidated statement of comprehengive income
以上就是融跃教育小编对ACCA考试内容的分析！ACCA知识点的学习是帮助学员更好掌握ACCA的基本知识点，如果学员还有更多想要学习的内容，可以者添加融跃教育老师微信（rongyuejiaoyu）。
