学习ACCA考试implications of the changes的内容怎么做？

ACCA考试中学员要掌握的知识点较多，要想更好的理解ACCA课程，通过ACCA考试的话，不仅要掌握知识点的内容，还需要对ACCA考试中的公式有自己的理解。那么，学习ACCA考试implications of the changes的内容怎么做？

ACCA考试是对财会知识学习的检验，学员是否彻底的掌握学员通过考试来实践。ACCA考试implications of the changes想要学习的知识点很多，学员可以从下面几点去学习：

1、准则有什么改变

以前：不管是 lessee 还是 lessor ,都是按照 finance lease & operating lease 的区分记录

现在: lessee 不区分记录. lessor仍然区分记录

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）。