大家都知道，ACCA考试要求掌握的内容有很多，学员通过网课的学习，对知识点有全 面的掌握。财会知识的学习对学员很关键，因此学员要重视每一个知识的记忆与理解。ACCA考试知识点disclosure包含的哪些内容？
ACCA财会证书考试的内容较多，学员系统的掌握知识点的内容，能够更好的去理解并对ACCA考试的内容有自己的掌握。ACCA考试disclosure要学习的内容很多，下面是给大家总结的知识点的内容：
1、measurement bases
2、depreciation methods used
3、useful lives or depreciation rates used
4、gross carrying amount
5、reconciliation
1 additions
2 disposals
3 acquisitions through business combinations
4 increases/decrease during the period frm revaluation and from impairment losses
5 impairment losses recognised in profit or loss
6 impairment losses revered in profit or loss
7 depreciation
8 net exchange differences(from translation of statements of a foreign entity)
9 any other movements
6、others
1 any recoverable amounts of PPE
2 existence and amounts of restrictions on title.and items pledged as security for liabilities
3 accounting policy for the estimated costs of restoring the site
4 amount of expenditures on account of items in the course of construction
5 amount of commitments to acquisitions
7、revalued assets
1 basis used to revalue the assets
2 effective data of the revaluation
3 whether an independent valuer was involved
4 nature of any indices used to determine replacement cost
5 carrying amount of each class of PPE that would have been included in the financial
statement had the assets been carried at cost less accumulated depreciation and accumulated impairment losses
6 revaluation surplus
通过ACCA课程的学习，学员对财会知识有了更深入的了解，备考ACCA考试更有信心。备考路上我们一路同行，备考路上的艰辛，我们一起走过，分享你的备考经验与难题，一起解决。学员可以添加融跃教育老师微信。
