ACCA考试Deferred consideration怎么去理解？

报名ACCA考试的内容，是为了能够学习到更多的财会知识。ACCA考试的知识点有很多，包含理论知识与计算的内容。ACCA考试的学习公式是学员需要掌握的，ACCA考试Deferred consideration怎么去理解？

ACCA考试的内容学习是帮助学员更好理解课程的关键，在备考ACCA考试的时候，学员要重视每一个知识点的学习，为ACCA考试做好充分的准备。Deferred consideration是ACCA考试中的知识点，学员应该重视知识点的学习才可以。

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This is cash payable in the future and needs to be recognised initially at present value.For the FR exam,if the amount is payable in one year,the candidate will be given a discount rate(%)and be asked to calculate this.If the amount is payable in more than one year,the candidate will be given a discount factor as a decimal.The key is to initially recognise the amount payable at present value in goodwill and as a liability.

As time elapses,the discount on the liability must be unwound as the payable date approaches.The unwinding of the discount on the liability is done by increasing the liability and recording a finance cost.A key thing to note here is that goodwill is unaffected,as goodwill is only calculated at the date control is gained.

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