ACCA FR考试accounting for associates包含哪些知识点？

掌握ACCA考试的内容，不仅是为了通过考试拿到ACCA证书。ACCA知识点较多，是帮助学员一步一步掌握财会内容的关键。那么，ACCA FR考试accounting for associates包含哪些知识点？

掌握ACCA考试的知识点内容是学员学习的过程，在学习的时候，自己的理解加上运用才能够更好的掌握知识点的内容。ACCA FR考试accounting for associates包含知识点就几点：

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ACCA考试


1、accounting for associates

IAS 28 investment in associates and joint ventures

2、the equity method

consolidated statement of profit or loss:

the associate's sales revenue.cost of sales and so on are not amalgamated with those of the roup.instead the group share only of the associate's profit for the year is added to the group profit.

consolidated statement of financial position:one line method:investment in associates.

3、statement of profit or loss and statement of financial position

impairment losses

'upstream'and'downstream'transactions

以上就是融跃教育小编对ACCA考试内容的分析！ACCA知识点的学习是帮助学员更好掌握ACCA的基本知识点，如果学员还有更多想要学习的内容，可以者添加融跃教育老师微信（rongyuejiaoyu）。