ACCA FA考点内容Events after the Balance Sheet Date 的内容该怎么理解?

ACCA考试的难易程度是逐渐增加的,很多学员认为前面的课程应该会很简单。ACCA课程相对来说,前三科并不算是很难,但是要求学员掌握的内容却并不算少。ACCA FA考点内容Events after the Balance Sheet Date 的内容该怎么理解?


ACCA FA考试中对学员的要求并不算很少,只有全面掌握其内容 ,才能够更好的去考试。Events after the Balance Sheet Date的内容可以先三大点去综合的学习:

1、Adjusting event调整事件

a) Definition : event after BS dates provides further evidence of conditions that esisted at the end of balance sheet date, induding going concern assumption

b) Examples:

Resolution of court case

Bankruptcy of major customer

Evidence of NRV of inventories

Discouvery of fraud or errors that show the finandal statements were incorrect

2、Non-adjusting event非调整事件

a) Definition:event after BS date that is indicative of a condition that arose after the balance sheet date

b) Examples:

Destruction of major assets, eg by floor or fire

Major share transactions , including declare dividends after the balance sheet date

Annoucement of a plan to close part of a business

ACCA考试

3、Disdosure解吸

a)Definition:Non-adjustment events should be disdosed if they are such importance that non-disclosure would affect the ability of users to make proper evaluations and decisions.

b) Disclose:

The nature of the event

An estimate of its financial effect