Current cost _ACCA考试AA知识点

Current cost 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Current cost _ACCA考试AA知识点，希望能够帮助到大家。

【科目】

ACCA-AA

【知识点】

Current cost

·Assets are carried at the amount of cash or cash equivalents that would have to be paid if the same or an equivalent asset was acquired currently.

·Liability: the consideration that would be received for an equivalent liability at the measurement date minus the transaction costs that would be incurred at that date. 

·Current cost is essentially the replacement cost of an asset or liability.

以上就是小编为大家整理的Current cost _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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