Changes in accounting policy （會(huì)計(jì)政策改變）是什么_2021年ACCA考試FR知識(shí)點(diǎn)
成功來(lái)自勤奮，智慧不是自然的恩惠，而是勤奮的結(jié)果。小編給大家整理了一些ACCA考試FR科目知識(shí)點(diǎn)，小伙伴們趕緊來(lái)學(xué)習(xí)吧！
【內(nèi)容導(dǎo)航】
Changes in accounting policy 會(huì)計(jì)政策改變
【知識(shí)點(diǎn)】
Changes in accounting policy 會(huì)計(jì)政策改變
Changes in accounting policy 會(huì)計(jì)政策改變
Two types of events do not constitute changes in accounting policy
Adopting an accounting policy for a new type of transaction or event not dealt with previously by the entity
Adopting a new accounting policy for a type of transaction or event
Account for changes in accounting policies
Change in accounting policy must be applied retrospectively
Adjust opening balance of each component of equity affected and other amounts as if the new accounting policy has always been applied
做任何一件事，只要不斷進(jìn)取，努力奮斗，憑借頑強(qiáng)的毅力，刻苦的精神，就一定會(huì)獲得成功！以上就是東奧小編為大家準(zhǔn)備的ACCA考試相關(guān)知識(shí)點(diǎn)了，希望對(duì)大家能夠有所幫助。
注：以上內(nèi)容來(lái)自Crystal老師基礎(chǔ)班第41講
(本文為東奧會(huì)計(jì)在線原創(chuàng)文章，僅供考生學(xué)習(xí)使用，禁止任何形式的轉(zhuǎn)載)
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