Subsequent measurement_ACCA考试AA知识点

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

【科目】

ACCA-AA

【知识点】

Subsequent measurement

·The carrying amount of non-financial items held at historical cost should be adjusted over time to reflect the usage （in the form of depreciation or amortisation）, or the historical cost that is no longer recoverable （impairment）. 

·Financial items held at historical cost should reflect subsequent changes such as interest and payments, following the principle often referred to as amortised cost.

以上就是小编为大家整理的Subsequent measurement_ACCA考试AA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Claire老师冲刺串讲班

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