ACCA考试知识点capitalisation包含哪些内容？

ACCA考试报名的人多数为在校的大学生或在职的相关从业人员，为了能够让自己在未来有更好的发展，通过知识点的晋升来实现。那么，ACCA考试知识点capitalisation包含哪些内容？

ACCA考试知识点capitalisation是学员要学习的内容，在备考的时候，学员要重视每一个知识点的学习，下面是融跃小编给大家总结的ACCA考试知识点capitalisation的内容：

1、borrowing costs eligible for capitalisation

directly attributable

range of debt instruments to finance a wide range of asset

2、carring amount exceeds recoverable amount

written down or written offapplicable(excluding

3、commencement of capitalisation

1 expenditure on the asset is being incurred

2 borrowing costs are being incurred

3 activities are in progress that are necessary to prepare the asset for its intended use or sale

4、suspension of capitalisation

interrupted for any extended period (yes)

temporary delays(not)

5、cease of capitalisation

physical construction of the asset in completed

competed in parts or stages

6、disclosure

1 amount of borrowing costs capitalised during the period

2 capitalisation rate used to determine the amount of borrowing costs eligible for capitalisation

以上就是融跃教育小编对ACCA考试内容的分析！ACCA知识点的学习是帮助学员更好掌握ACCA的基本知识点，如果学员还有更多想要学习的内容，可以者添加融跃教育老师微信（ryacca668）。