新用戶掃碼下載
掃碼下載APP
及時(shí)接收最新考試資訊及
備考信息
FR《財(cái)務(wù)報(bào)告》知識(shí)點(diǎn)匯總
2021年第一學(xué)期澳洲注冊(cè)會(huì)計(jì)師考試FR《財(cái)務(wù)報(bào)告》知識(shí)點(diǎn)：PRINCIPLES accrual basis and going concern
PRINCIPLES accrual basis and going concern
PRINCIPLES ESTABLISHED IN THE CONCEPTUAL FRAMEWORKTwo key assumptions: accrual basis and going concern
? Accrual basis:
? recognises the effects of transactions and other events when they occur (may not correspond to the time that cash is exchanged in response to a transaction), and reports them in the financial statements in the periods to which they relate
? provides a better basis for assessing the entity’s past performance and predicting future performance.
? Going concern:
? assumes the entity will operate for the foreseeable future
? where not appropriate, the financial statements should be prepared on some other basis.
以上就是FR《財(cái)務(wù)報(bào)告》考點(diǎn)知識(shí)，更多CPA Australia資訊請(qǐng)關(guān)注正保會(huì)計(jì)網(wǎng)校澳洲cpa欄目。 2021正保會(huì)計(jì)網(wǎng)校助您備考，了解詳情>>
更多推薦：
張文飛主講：《道德與治理》免費(fèi)聽(tīng)
張文飛主講：《財(cái)務(wù)報(bào)告》免費(fèi)聽(tīng)
張文飛主講：《戰(zhàn)略管理會(huì)計(jì)》免費(fèi)聽(tīng)
陸沛沛主講：《全球戰(zhàn)略與領(lǐng)導(dǎo)力》免費(fèi)聽(tīng)
限時(shí)免費(fèi)資料
-
報(bào)考指南
-
教學(xué)大綱
-
study_map
-
模擬題
-
考試介紹
新用戶掃碼下載
京公網(wǎng)安備 11010802044457號(hào)