Recognition(確認(rèn))是什么_2022年ACCA考試SBR知識點
永不言敗，是成功者的最佳品格。ACCA共設(shè)置15門課程，考生需要通過其中的13門才能通過考試。acca課程所涉內(nèi)容較廣，能為學(xué)習(xí)的學(xué)員提供較為完整的國際商業(yè)知識結(jié)構(gòu)，因此近年來有大量考生報名參加acca考試。為幫助大家盡快通過考試，今天東奧小編為大家整理了SBR科目知識點，趕快來看一下吧。
【內(nèi)容導(dǎo)航】
Recognition-確認(rèn)
【知識點】
Recognition-確認(rèn)
Recognition-確認(rèn)
An item is recognised in the financial statements if:
(a) Meet the definition; and
(b) Recognition of that element provides users of the financial statements with information that is useful, ie with:
(i)Relevant information about the element
(ii)A faithful representation of the element
(c) Information that results in benefits exceeding the cost of providing that information
A key change to this is the removal of a ‘probability’and ‘reliability’ criteria and replaces it with ‘relevance’ and ‘faithful representation’. While this will not remove the inconsistencies in recognition criteria that currently exist across IFRSs, it does provide a basis for both the IASB to consider when developing new standards and revising existing standards and for preparers to consider when developing accounting policies for which no accounting standard exists.
只有想不到的事，沒有做不到的事。以上就是東奧小編為大家整理的SBR科目考試知識點了，距離6月份ACCA考試時間已經(jīng)越來越近，大家一定要合理安排好自己的備考時間，制定好學(xué)習(xí)計劃，爭取順利上岸。
注：以上來自東奧教研團隊
(本文為東奧會計在線原創(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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