ACCA AAA考试中三类集团审计包含的是什么？

ACCA考试是财会知识的学习，通过掌握财会相关的知识让学员成为合格的财会人。ACCA考试的知识点有很多，那么，ACCA AAA考试中三类集团审计包含的是什么？

ACCA考试科目多 ，学员要掌握的知识点自然不少。在备考ACCA AAA考试的时候，学员要清楚哪些是考试的重点。ACCA AAA考试中三类集团审计是学员要掌握的内容，具体如下：

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1、subusidiary

①control according to IFRS 10

control is typified by an equity shareholding over 50%

substance over form

②Treating as a subsidiary will require a line- by-line consolidation

③purchase method

P/L should be consolidated from the date of acquisition

2、joint arrangement

①joint venture

An joint venture arises where there is joint control over an investee, according to IAS 28

equity method

the group s share of profit arising since investment

②joint operation

3、associate

①An associate arises where there is significant influence over an investee, according to IAS 28

②presentation issues

Equity accounting requires the investment in the associate to be recognised on one line in the statement of financial position

and the income (P/L) from the associate to be disclosed on one line of the statement of profit or loss

③equity method

P/L should be consolidated from the date of acquisition

the group's share of profit arising since investment

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