報名ACCA考試的內(nèi)容，是為了能夠學習到更多的財會知識。ACCA考試的知識點有很多，包含理論知識與計算的內(nèi)容。ACCA考試的學習公式是學員需要掌握的，ACCA考試Deferred consideration怎么去理解？

ACCA考試的內(nèi)容學習是幫助學員更好理解課程的關鍵，在備考ACCA考試的時候，學員要重視每一個知識點的學習，為ACCA考試做好充分的準備。Deferred consideration是ACCA考試中的知識點，學員應該重視知識點的學習才可以。

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This is cash payable in the future and needs to be recognised initially at present value.For the FR exam,if the amount is payable in one year,the candidate will be given a discount rate(%)and be asked to calculate this.If the amount is payable in more than one year,the candidate will be given a discount factor as a decimal.The key is to initially recognise the amount payable at present value in goodwill and as a liability.

As time elapses,the discount on the liability must be unwound as the payable date approaches.The unwinding of the discount on the liability is done by increasing the liability and recording a finance cost.A key thing to note here is that goodwill is unaffected,as goodwill is only calculated at the date control is gained.

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