ACCA国际注册会计师证书考试与国内的其他证书考试是存在着本质的区别，ACCA考试之后，学员拿到的并非是ACCA会员证书。那么，掌握ACCA考试measured at either of the following有哪些内容？
掌握ACCA考试的一个知识点对学员来说并不算是很难，理解并运用所学的知识点很关键。ACCA考试measured at either of the following的内容要学习的很多，学员充分的理解很关键。
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
以上就是融跃教育小编对ACCA考试内容的分析！ACCA知识点的学习是帮助学员更好掌握ACCA的基本知识点，如果学员还有更多想要学习的内容，可以者添加融跃教育老师微信（rongyuejiaoyu）。
