ACCA考试recognition所需掌握的内容有哪些？

ACCA考试的知识点有很多，学员在备考的时候就应该重视每一个知识点的学习。ACCA学员在备考的时候，要重视每一个知识点的学习。那么，ACCA考试recognition所需掌握的内容有哪些？

ACCA考试在学习的时候，学员需要先理解该知识的内容，同时还需要重点去掌握。ACCA考试recognition想要掌握的知识点很多，学员掌握基础的知识点是很关键的，同时需要更好的理解知识点的内容。

1、identify a lease

A contract is, Of contains, a leaie if the contract conveys the right to control the us of an identified asset for a period of time in exchange for comidefation

2、Recognition exemptions

Short-term leases：

lease term of twelve months or less

A lease that contains a purchase option cannot be a short-term lease

Low vjlue leases：

the underlying asst has a low value when new

The leasee can benefit from sing the underlying asset

The undertying asset is not highly dependent on, or highly interrelated with, other assets

3、Separating components of a contract

leaie component

non-lease component

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