了解ACCA考试的学员都知道，ACCA考试都是机考的形式，学员要想更好的通过ACCA考试，基础知识的学习是很关键的。掌握ACCA考试的基础知识点，学员应该清楚哪些是考试的重难点。怎么去学习ACCA考试IFRS 3 goodwill？
ACCA考试每一科要学习的知识点都很多，学员在掌握考试重难点的时候，要清楚知识点学习的内容有哪些。ACCA考试IFRS 3 goodwill是考试的重点，学员要学习的内容很多。
A.definition:created by good relationships between a business and its customers
1 by building up a reputation(by word of mouth perhaps)for high quality products or high standards of service
2 by responding promptly and helpfully to queries and complaints from customers
3 through the personality of the staff and their attitudes to customers
difference between the purchase consideration and his own valuation of the net
B:purchased goodwill
value of purchased goodwill
C:IFRS 3 business combinations
1.initial recognition
assets acquiredas an asset and measured at cost,or
gain on a bargain purchase(negative goodvdlQ
2.subsequent measurement
not amortised
tested for impairment at least annually
CA=cost-accumulated impairment losses
ACCA智播课主要是搭载智能学习系统，增加冲刺阶段的直播授课，双模式学习。基础阶段利用智能平台巩固学习，夯实专业基础；冲刺直播阶段，重点突出，难点讲解，快速掌握重难点知识和题型解法，有效提分。
ACCA网课的学习是帮助学员梳理ACCA考试的重难点。融跃ACCA智播课课程适合所有学员去学习，知识点的讲解、ACCA考试答疑服务、ACCA题库练习及考前题情分析等，让学员在考试中更有把握，信心十足。
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rongyuejiaoyu。
