Financial statement_ACCA考試AA知識點

Financial statement_ACCA考試AA知識點來啦！2021年ACCA考試時間越來越近，小編為大家整理了Financial statement_ACCA考試AA知識點，希望能夠幫助到大家。

【科目】

ACCA-AA

【知識點】

Objective of financial statement

·To provide financial information about the reporting entity’s assets, liability, equity, income and expenses

·That is useful to users of financial statements 

■ in assessing the prospects for future net cash inflows to the reporting entity and 

■ in assessing management’s stewardship of the entity’s economic resources.

Financial statements include:

·The statement of financial position by recognising assets, liabilities and equity

·The statement of profit or loss and other comprehensive income by recognising income and expenses

·Statement of cash flow

·Statement of equity change

·Notes to the financial statements

a）The nature of recognised items and associated risks

b）The nature of unrecognized items and associated risks

c）Methods, assumptions and judgements used to estimate amounts presented or disclosed.

Financial statements are:

Prepared for: 

·A period of time 

·With comparative information 

·Disclose transaction after reporting date if necessary 

Presented from: 

·The perspective of reporting entity as a whole 

·Not from the perspective of a particular group of users 

Assumption：

·normally prepared on the assumption that an entity is a going concern and will continue in operation for the foreseeable future. 

以上就是小編為大家整理的Financial statement_ACCA考試AA知識點了，希望大家能夠認真學習，倒計時，預(yù)祝到家順利通過ACCA考試。

注：以上內(nèi)容來自Claire老師沖刺串講班

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