ACCA考试中学员要掌握的知识点较多，要想更好的理解ACCA课程，通过ACCA考试的话，不仅要掌握知识点的内容，还需要对ACCA考试中的公式有自己的理解。那么，掌握ACCA考试business的内容，需要学习哪些内容？
掌握ACCA考试business的内容并不难，学员要对知识点有足够的理解与学习才可以。ACCA考试对学员来说很关键，在掌握ACCA考试知识点的时候，学员也需要更好的去运用才可以。
1、definition
an integrated set of activities and assets
that is capable or being conducted and managed to provide a return
in the form of dividends, lower costs or other economic benefits
2、clarification
A transaction is, in substance, the purchase of a single asset
A transaction is. In substance, a business combination
3、treatment
if the assets acquired are not a business
if the assets acquired do constitute a business
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