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
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