IAS 8_ACCA考试FR知识点

IAS 8_ACCA考试FR知识点来啦！2021年ACCA考试时间越来越近，小编为大家整理了IAS 8_ACCA考试FR知识点，希望能够帮助到大家。

【科目】

ACCA-FR

【知识点】

IAS 8

IAS 8

考情：

非高频考点，分值不高，主观题也有可能出现，但会比较简单。

1.何时可以作会计政策的变更

2.区分会计政策和会计估计

3.追溯调整法与未来适用法

In March 2012, Fresco’s internal audit department discovered a fraud committed by the company’s credit controller who did not return from a foreign business trip. The outcome of the fraud is that $4m of the company’s receivables have been stolen by the controller and are not recoverable. Of this amount, $1m relates to the year ended 31 March 2011 and the remainder to the current year. Fresco is not insured against this fraud.

以上就是小编为大家整理的IAS 8_ACCA考试FR知识点了，希望大家能够认真学习，倒计时，预祝到家顺利通过ACCA考试。

注：以上内容来自Keryn老师冲刺串讲班

本文为正保会计网校文章，转载请注明

· 更多资讯：