ACCA考试Tests on provisions 的现时义务指什么？

大家都知道，ACCA考试中的知识点有很多，尤其是一些常考知识点的内容，要求学员能够更好的去掌握。备考ACCA考试的学员，也要注重课程学习的过程，让学员有充分的备考准备。ACCA考试Tests on provisions 的现时义务指什么？

Tests on provisions 是ACCA考试的一个考点，其考点要掌握的内容还不少，今天融跃小编给大家分享一下，Tests on provisions 的现时义务包含哪些？

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1、Constructive obligation

Discussion with the directors. Have they created a valid expectation in other parties that they will discharge the obligation?

Discuss with the directors as to whether they have formally announced their intention, to confirm that a present obligation exists at the year end.

If announced before the year end, review supporting documentation to verify that the decision has been formally announced.

Review evidence of past practices, published policies and statements made.

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2、Legal obligation

Discuss with management the nature of the issue, to ensure that a full understanding of it is obtained and to assess whether an obligation exists.

Review of correspondence and other documentation to assess whether the company has a present obligation as a result of a past event.

掌握ACCA考试的内容是学员一定要做到的，但是在学习的时候，也一定要有侧重点，学员要重视ACCA课程的学习效果，也应该重视ACCA考试的内容。

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