ACCA考試的難易程度是逐漸增加的，很多學(xué)員認(rèn)為前面的課程應(yīng)該會(huì)很簡單。ACCA課程相對來說，前三科并不算是很難，但是要求學(xué)員掌握的內(nèi)容卻并不算少。ACCA FA考點(diǎn)內(nèi)容Events after the Balance Sheet Date 的內(nèi)容該怎么理解？

ACCA FA考試中對學(xué)員的要求并不算很少，只有全面掌握其內(nèi)容 ，才能夠更好的去考試。Events after the Balance Sheet Date的內(nèi)容可以先三大點(diǎn)去綜合的學(xué)習(xí)：

1、Adjusting event調(diào)整事件

a) Definition : event after BS dates provides further evidence of conditions that esisted at the end of balance sheet date, induding going concern assumption

b) Examples：

Resolution of court case

Bankruptcy of major customer

Evidence of NRV of inventories

Discouvery of fraud or errors that show the finandal statements were incorrect

2、Non-adjusting event非調(diào)整事件

a) Definition:event after BS date that is indicative of a condition that arose after the balance sheet date

b) Examples：

Destruction of major assets, eg by floor or fire

Major share transactions , including declare dividends after the balance sheet date

Annoucement of a plan to close part of a business

3、Disdosure解吸

a）Definition:Non-adjustment events should be disdosed if they are such importance that non-disclosure would affect the ability of users to make proper evaluations and decisions.

b) Disclose：

The nature of the event

An estimate of its financial effect