ACCA考試中學員要掌握的知識點較多，要想更好的理解ACCA課程，通過ACCA考試的話，不僅要掌握知識點的內容，還需要對ACCA考試中的公式有自己的理解。那么，學習ACCA考試implications of the changes的內容怎么做？

ACCA考試是對財會知識學習的檢驗，學員是否徹底的掌握學員通過考試來實踐。ACCA考試implications of the changes想要學習的知識點很多，學員可以從下面幾點去學習：

1、準則有什么改變

以前：不管是 lessee 還是 lessor ,都是按照 finance lease & operating lease 的區分記錄

現在: lessee 不區分記錄. lessor仍然區分記錄

2、implications of the changes

Increase lease assets and financial liabilities in the statement of financial position

Change the pattern and timing of expenses in the statement of profit or loss

Reduce operating cash outflows but increase financing cash outflows

3、Why was a new standard needed

Many users believed that all lease contracts give rise to assets and liabilities that should be recognized in the financial statements of lessees.

The split between finance leases and operating leases could result In similar transactions being accounted for very differently, reducing comparability for users of financial statements.

The difference in the accounting treatment of finance leases and operating leases also .provided opportunities to structure transactions so as to achieve a particular lease classification.

It was argued that the current accounting treatment of operating leases was inconsistent with the definition of assets and liabilities in the IASB' s Conceptual Framework

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）。