怎么去学习ACCA考试treatment知识点的内容?

ACCA证书考试课程设置较多,对于学员的要求也相对较多,但是并不阻碍学员对它的热情。ACCA的课程设置由易到难,是一个全面的递进的过程。那么,怎么去学习ACCA考试treatment知识点的内容?

ACCA考试treatment知识点的内容需要掌握的并不算是很多,学员在备考的时候,只要掌握几个要点都可以了。ACCA考试对学员来说是一个知识点的学习过程,通过考试才知道学员的掌握情况是怎样的。


1、Dr impairment loss --expected credit loss

discounted at the original effective interest rate

a)credit loss

The difference between:

all contractual cash flows in accordance with the contract

all the cash flow that the entity expects to receive

常见的计算方法:

未来预计无法收回的 cash flows 折现

初始购买时的公允价值-未来预计可以收回的 cash flows 折现

初始购买时的公允价值*违约损失率

b)expected credit loss

definition weighted average of credit loss with the respective risks of a default

credit loss * probability :

lifetime expected credit losses result from all possible default events over the expected life

12-month expected credit losses - result from default events possible within the 12 months after the reporting date

c)simplifications

允许简化处理的情况:

lease receivables

trade receivables and contract assets with a significant financing component

measurement loss allowance = lifetime credit losses = credit loss * probability   约 =100%

2、Cr loss allowances —expected credit loss

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