怎么去学习ACCA考试prudence知识点？

要想更好的掌握ACCA考试的内容，不仅要学习教材的知识，对于ACCA词汇的相关内容也要额外的学习，这样可以帮助学员更好的去理解课程的内容。那么，怎么去学习ACCA考试prudence知识点？

ACCA考试prudence知识点要掌握的并不算是很多，学员在备考的时候，需要对知识点有自己的理解。下面是帮学员总结的ACCA知识点的内容：


1、definition

inclusion of a degree of caution in the exercise of the judgements needed in making the estimates

2、arguments

no common understanding and different interpretations

lead to inconsistnet application of the concept

lead to greater subjectivity in FS

3、agree

certain stds are underpinned by the concept of preduence(provision)

preparers have a natural bias towards optimism and therefore prudence is neede to counteract this bias

investors are often more concerned with financial risk relating to potential losses

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）。