ACCA考试共有15门课程,学员需要通过13门课程才算是完成考试。备考ACCA考试一般需要2-3年的时间,通过课程的考试让学员成长为一名拥有理论知识的财会人。那么,ACCA FR考试Future operating losses怎么理解?
ACCA FR考试Future operating losses的内容学员并不算是很多,但是作为ACCA FR考试的一部分知识,学员要去理解并学会去运用才可以。
In the past, provisions were recognized for future operating losses on the grounds of prudence. However these should not be provided for the following reasons.
①They relate to future events;
②There is no obligation to a third party. The loss-making business could be closed and the losses avoided.
备考ACCA考试并非是简单的事情,学员要重视每一个知识点的学习,通过ACCA课程的学习,掌握更多的知识点,顺利通过ACCA考试并成长为一名合格的ACCA会员。
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