ACCA考试historical cost versus current value包含的知识点有哪些？

ACCA考试有15门课程，学员要想顺利的拿到ACCA证书，需要对每一门课程进行逐一的学习，通过ACCA知识点的学习，掌握并运用ACCA考试的知识点内容。ACCA考试historical cost versus current value包含的知识点有哪些？

ACCA考试historical cost versus current value包含的知识点不算少，学员在备考的时候，要掌握知识点的内容，才能够在考试中更好的去作答。下面是融跃小编给大家总结的知识点的内容：

1、hKtodcal cost

advantage：

objective

reiUbte.verified by invoices and documents

SOFP match SOCF

less oppprtunity for creative accounting

Uy understood

disadvantage：

undentatemcnt of asset

FIFO

2、current value accounting

advantage：

guide for management

relevant to the needs of inrocmatton uses in

disadvantage：

subjective judgements

problems in decking how to provide an estimate of cirrent coito for non-current assets

some assets will be valued at current cost,but others will be valued at vaiue in use or fair value.

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