ACCA考试insistently包含的知识点有哪些？

ACCA考试需要学习的课程有15门，是一个系统的财会知识的学习过程。ACCA课程在学习的时候学员要掌握考点的内容，那么，ACCA考试insistently包含的知识点有哪些？

ACCA考试insistently包含的知识点并不少，学员在备考的时候，需要对知识点有自己的理解与学习。ACCA考试insistently知识点的内容小编给大家总结的如下：

1、changes in accounting policy,only if

a)the changes is required by an IFRS(change from IAS18 to IFRS 15) or.

b)the change will result in a more appropriate presentation of events or transactions in the financial statement of the entity,providing more reliable and relevant information.

2、NOT constitute changes in accounting policy

the application of an accounting policy for transaction.other events or conditions that differ in substance from those previously occurring,and.

the application of a new accounting policy for transaction.other events or conditions that did not previously or were immaterial.

3、retrospective

the new accounting policy is applied to transactions and events as if it had always been in use.

at the earliest date such transactions or events occurred,the policy is applied from the date.

想要很好的学习ACCA课程，学员需要掌握一定的课程学习技巧，这样才能够更好的去掌握考试的重难点。

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