了解ACCA考試的學(xué)員都知道，ACCA考試都是機(jī)考的形式，學(xué)員要想更好的通過(guò)ACCA考試，基礎(chǔ)知識(shí)的學(xué)習(xí)是很關(guān)鍵的。掌握ACCA考試的基礎(chǔ)知識(shí)點(diǎn)，學(xué)員應(yīng)該清楚哪些是考試的重難點(diǎn)。怎么去學(xué)習(xí)ACCA考試IFRS 3 goodwill？

ACCA考試每一科要學(xué)習(xí)的知識(shí)點(diǎn)都很多，學(xué)員在掌握考試重難點(diǎn)的時(shí)候，要清楚知識(shí)點(diǎn)學(xué)習(xí)的內(nèi)容有哪些。ACCA考試IFRS 3 goodwill是考試的重點(diǎn)，學(xué)員要學(xué)習(xí)的內(nèi)容很多。

A.definition:created by good relationships between a business and its customers

1 by building up a reputation(by word of mouth perhaps)for high quality products or high standards of service

2 by responding promptly and helpfully to queries and complaints from customers

3 through the personality of the staff and their attitudes to customers

difference between the purchase consideration and his own valuation of the net

B:purchased goodwill

value of purchased goodwill

C:IFRS 3 business combinations

1.initial recognition

assets acquiredas an asset and measured at cost,or

gain on a bargain purchase(negative goodvdlQ

2.subsequent measurement

not amortised

tested for impairment at least annually

CA=cost-accumulated impairment losses

ACCA智播課主要是搭載智能學(xué)習(xí)系統(tǒng)，增加沖刺階段的直播授課，雙模式學(xué)習(xí)?；A(chǔ)階段利用智能平臺(tái)鞏固學(xué)習(xí)，夯實(shí)專業(yè)基礎(chǔ)；沖刺直播階段，重點(diǎn)突出，難點(diǎn)講解，快速掌握重難點(diǎn)知識(shí)和題型解法，有效提分。

ACCA網(wǎng)課的學(xué)習(xí)是幫助學(xué)員梳理ACCA考試的重難點(diǎn)。融躍ACCA智播課課程適合所有學(xué)員去學(xué)習(xí)，知識(shí)點(diǎn)的講解、ACCA考試答疑服務(wù)、ACCA題庫(kù)練習(xí)及考前題情分析等，讓學(xué)員在考試中更有把握，信心十足。

通過(guò)ACCA課程的學(xué)習(xí)，學(xué)員對(duì)財(cái)會(huì)知識(shí)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(guò)，分享你的備考經(jīng)驗(yàn)與難題，一起解決。學(xué)員可以添加融躍教育老師微信rongyuejiaoyu。