本位幣后續(xù)計(jì)量是什么_2023年ACCA考試FR知識(shí)點(diǎn)
不付諸行動(dòng)的夢(mèng)想就像泡沫，很美好卻一觸即破。acca設(shè)有15門課程，同學(xué)們需通過(guò)13門才能成為acca準(zhǔn)會(huì)員。今天整理了FR科目Subsequent measurement of functional currency(本位幣后續(xù)計(jì)量)相關(guān)知識(shí)點(diǎn)，準(zhǔn)備參加考試的同學(xué)們一起來(lái)看看吧。
【內(nèi)容導(dǎo)航】
Subsequent measurement of functional currency-本位幣后續(xù)計(jì)量
【知識(shí)點(diǎn)】
Subsequent measurement of functional currency-本位幣后續(xù)計(jì)量
Subsequent measurement of functional currency-本位幣后續(xù)計(jì)量
Monetary items.
Retranslated using the closing rate at the reporting date.
Exchange difference shall be recognised in the statement of profit or loss.
Non-monetary items.
Historical cost:
Not retranslated at the reporting date.
Fair value:
Retranslated at the rate when fair value was established.
When a gain or loss recognised in OCI (P/L), any exchange component of that gain or loss shall be recognised in OCI (P/L).
世界不是圍繞你在轉(zhuǎn)，想要出彩，就要奮斗。以上就是為大家整理的FR科目考試知識(shí)點(diǎn)了，2023年9月acca考試時(shí)間已經(jīng)公布，想要參加考試的同學(xué)需抓緊時(shí)間報(bào)名。
注：以上內(nèi)容來(lái)自王茜老師基礎(chǔ)精講班第49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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