ACCA考试first adoption of IFRS包含的知识点是什么？

ACCA考试的很多科目之间是存在一定的联系的，学员要重视每一科的学习，只有这样才能够为后面的课程学习打下坚实的基础。那么，ACCA考试first adoption of IFRS包含的知识点是什么？

ACCA考试first adoption of IFRS是学员要掌握的知识点，在备考ACCA考试的时候，学员要重视其学习，同时还需要对知识点有自己的理解。下面是融跃小编总结的该知识点的内容：

1、pratical considerations

a）entity should prepare an impact assessment and project plan

eg: 花钱培训员工,更新系统

b）management should communicate the impact of new standard to investors

c）banking agreements often specify maximum debt levels or financial ratios based on figures reported in FS

d）dividends could be affected competitive advantage could be lost.bonus scheme need to be reassessed

2、financial statement implications

IASB change in a/G policy are applied retrospectively

IASI requires a third statement of financial position to be presented

IAS33 requires basis and diluted EPS to be adjusted for the impacts

change the CA of asset and liabilities.which will have deferred tax consequences

recognized/derecognized/reclassify/measure gain or loss->RE

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