ACCA FR考試accounting for associates包含哪些知識點？

掌握ACCA考試的內(nèi)容，不僅是為了通過考試拿到ACCA證書。ACCA知識點較多，是幫助學員一步一步掌握財會內(nèi)容的關(guān)鍵。那么，ACCA FR考試accounting for associates包含哪些知識點？

掌握ACCA考試的知識點內(nèi)容是學員學習的過程，在學習的時候，自己的理解加上運用才能夠更好的掌握知識點的內(nèi)容。ACCA FR考試accounting for associates包含知識點就幾點：

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ACCA考試


1、accounting for associates

IAS 28 investment in associates and joint ventures

2、the equity method

consolidated statement of profit or loss:

the associate's sales revenue.cost of sales and so on are not amalgamated with those of the roup.instead the group share only of the associate's profit for the year is added to the group profit.

consolidated statement of financial position:one line method:investment in associates.

3、statement of profit or loss and statement of financial position

impairment losses

'upstream'and'downstream'transactions

以上就是融躍教育小編對ACCA考試內(nèi)容的分析！ACCA知識點的學習是幫助學員更好掌握ACCA的基本知識點，如果學員還有更多想要學習的內(nèi)容，可以者添加融躍教育老師微信（rongyuejiaoyu）。