大家都知道，ACCA考試要求掌握的內容有很多，學員通過網課的學習，對知識點有全 面的掌握。財會知識的學習對學員很關鍵，因此學員要重視每一個知識的記憶與理解。ACCA考試知識點disclosure包含的哪些內容？

ACCA財會證書考試的內容較多，學員系統的掌握知識點的內容，能夠更好的去理解并對ACCA考試的內容有自己的掌握。ACCA考試disclosure要學習的內容很多，下面是給大家總結的知識點的內容：

1、measurement bases

2、depreciation methods used

3、useful lives or depreciation rates used

4、gross carrying amount

5、reconciliation

1 additions

2 disposals

3 acquisitions through business combinations

4 increases/decrease during the period frm revaluation and from impairment losses

5 impairment losses recognised in profit or loss

6 impairment losses revered in profit or loss

7 depreciation

8 net exchange differences(from translation of statements of a foreign entity)

9 any other movements

6、others

1 any recoverable amounts of PPE

2 existence and amounts of restrictions on title.and items pledged as security for liabilities

3 accounting policy for the estimated costs of restoring the site

4 amount of expenditures on account of items in the course of construction

5 amount of commitments to acquisitions

7、revalued assets

1 basis used to revalue the assets

2 effective data of the revaluation

3 whether an independent valuer was involved

4 nature of any indices used to determine replacement cost

5 carrying amount of each class of PPE that would have been included in the financial

statement had the assets been carried at cost less accumulated depreciation and accumulated impairment losses

6 revaluation surplus

通過ACCA課程的學習，學員對財會知識有了更深入的了解，備考ACCA考試更有信心。備考路上我們一路同行，備考路上的艱辛，我們一起走過，分享你的備考經驗與難題，一起解決。學員可以添加融躍教育老師微信。