掌握ACCA考試measured at either of the following有哪些內容？

ACCA國際注冊會計師證書考試與國內的其他證書考試是存在著本質的區別，ACCA考試之后，學員拿到的并非是ACCA會員證書。那么，掌握ACCA考試measured at either of the following有哪些內容？

acca考試

掌握ACCA考試的一個知識點對學員來說并不算是很難，理解并運用所學的知識點很關鍵。ACCA考試measured at either of the following的內容要學習的很多，學員充分的理解很關鍵。


1、amortised cost

the objectve of the business model within which the asset is held is to hold asset in order to collect contractul cash flows.

the contractual terms of the financial asset give rise on specialed dates to cash flows that are solely payment or principal and interest on the principal outstanding.

2、fair value through profit or loss

for trading and not designated as FVTOCI

debt or equity instrument

3、fair value through other comprehensive income

the objective of the business model within which the asset is held by both collecting contractual cash flows and selling financial assets.

the contractual terms of the financial asset give rise on specified dates to cash flows that are solely payment of principal and interest.

debt or equity instrument

以上就是融躍教育小編對ACCA考試內容的分析！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容，可以者添加融躍教育老師微信（rongyuejiaoyu）。