ACCA国际注册会计师证书对学员来说很必要,财会证书含量较高的证书之一。ACCA证书学习要掌握的内容有很多,那么,怎么去学习ACCA考试IAS 1 presentation of financial statement?
学习ACCA考试IAS 1 presentation of financial statement的内容并不算是很难,学员在掌握知识点的过程中,可以根据自己的理解去运用。下面是融跃小编给大家总结的知识点的内容:
1、how items are disclosed
some items must appear on the face of the statement of financial position or statement of profit or loss and other comprehensive income.
other items can appear in a note to the financial statements instead.
recommended formats are given which entities may or may not follow.depending on their circumstances.
2、identification of financial statements
distinguish the financial statements very clearly from any other information published with them.
disclosure of the following information in a prominent position
3、reporting period - annually
4、timeliness
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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)。