ACCA考试accounting policy changes-ED怎么学？

大家都知道，ACCA考试是英文考试，学员要想掌握到更多的知识，必须要打好基础才可以。ACCA考试要掌握的内容有很多，那么，ACCA考试accounting policy changes-ED怎么学？

ACCA考试accounting policy changes-ED是学员需要理解的知识点，在备考的时候，学员掌握该知识点的内容对考试有很大好处的。ACCA考试accounting policy changes-ED要学习的内容也不少，学员要重视知识点的运用。

1、background

agenda decision with explanatory material

解决彩礼的目的是促进IFRS准则运用的一致性

议程决策不具有权 威性，entity ate not required to change a/g but can do so voluntarily

2、amendment

IASB proposes that retrospective application need not be applied subject to a cost-benefit analysis

for a change in a/g due to agenda decisionjf cost> benefit the new policy must be applied prospectively

3、potential issues with proposed amendements

in nractirp ananda darkicns ATA trAAtpd aq mandatcrv，许多证券监看机构不接受与议程决议不一致的会计政策。

agenda decisions are viewed as immediately effective，如果议程决定是在接近reporting date发布的就会产生重大问题。

no conceptual basis for treating voluntary change，没有概念区分是议程决定引起的会计政策自愿改变还是其他原因。

cost-benefit analysis is onerous and inherent subjective.

IASB should address the underlying issues of status and effective date of agenda decision.

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