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Subsequent measurement_ACCA考試AA知識點(diǎn)
Subsequent measurement_ACCA考試AA知識點(diǎn)來啦！2021年ACCA考試時間越來越近，小編為大家整理了Subsequent measurement_ACCA考試AA知識點(diǎn)，希望能夠幫助到大家。
【科目】
ACCA-AA
【知識點(diǎn)】
Subsequent measurement
·The carrying amount of non-financial items held at historical cost should be adjusted over time to reflect the usage （in the form of depreciation or amortisation）, or the historical cost that is no longer recoverable （impairment）.
·Financial items held at historical cost should reflect subsequent changes such as interest and payments, following the principle often referred to as amortised cost.
以上就是小編為大家整理的Subsequent measurement_ACCA考試AA知識點(diǎn)了，希望大家能夠認(rèn)真學(xué)習(xí)，倒計(jì)時，預(yù)祝到家順利通過ACCA考試。
注：以上內(nèi)容來自Claire老師沖刺串講班
本文為正保會計(jì)網(wǎng)校文章，轉(zhuǎn)載請注明
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