ACCA考试measurement包含的知识点有哪些？怎么学？

掌握一门课程的内容需要学员的学习与理解，在备考ACCA考试的时候，每一个知识点都很关键，掌握需要记忆的内容，理解需要了解的内容。ACCA考试知识点的学习是通过考试的第 一步，ACCA考试measurement包含的知识点有哪些？怎么学？

ACCA考试measurement包含的知识点并不算是很多，学员在备考的时候，需要对知识点的内容有所总结与规划。ACCA考试所需要掌握的财会知识有很多，下面是融跃小编给大家总结的知识点的内容：

1、总体原则

Fair value is a market-based measure, not an entity-spedfic one

maximise the use of relevant observable inputs and minimise the use of unobservable inputs

2、valuation techniques: 3 level In fair value hierarchy

Level 1 inputs：

Quoted prices (unadjusted) in active markets for identical assets or liabilities

the entity can access at the measurement date

Level 2 inputs：

Inputs that are observable for the asset or liability either directly (i.e. prices) or indirectly (i.e. derived from prices)

no significant adjustment

Level 3 inputs：

Unobservable inputs for the asset or liability

什么时候用：

where relevant observable inputs are not available

where the entity determines that transaction price or quoted price does not represent fair value

2、assumption

假设交易发生左两个市场之一 ：principal market、the most advantageous market

3、非一般情况

a）For non-financial assets：

its highest and best use

from a market participant's perspective

假定： IFRS 13 allows management to presume that the current use of an asset is the highest and best use , unless market or other factors suggest otherwise

b）for a liability

假设：

the liability remains outstanding

the market participant transferee would be required to fulfil the obligation, rather than it being extinguished (偿清)

考虑因素：

nonperformance risk

credit risk

ACCA考试的相关内容分享就到这里，融跃教育为ACCA学员准备各种资料、免费代报名等服务，还有需要或不清楚的问题添加融跃教育老师微信rongyuejiaoyu。