ACCA考試Deferred consideration怎么去理解？

報(bào)名ACCA考試的內(nèi)容，是為了能夠?qū)W習(xí)到更多的財(cái)會(huì)知識(shí)。ACCA考試的知識(shí)點(diǎn)有很多，包含理論知識(shí)與計(jì)算的內(nèi)容。ACCA考試的學(xué)習(xí)公式是學(xué)員需要掌握的，ACCA考試Deferred consideration怎么去理解？

ACCA考試的內(nèi)容學(xué)習(xí)是幫助學(xué)員更好理解課程的關(guān)鍵，在備考ACCA考試的時(shí)候，學(xué)員要重視每一個(gè)知識(shí)點(diǎn)的學(xué)習(xí)，為ACCA考試做好充分的準(zhǔn)備。Deferred consideration是ACCA考試中的知識(shí)點(diǎn)，學(xué)員應(yīng)該重視知識(shí)點(diǎn)的學(xué)習(xí)才可以。

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This is cash payable in the future and needs to be recognised initially at present value.For the FR exam,if the amount is payable in one year,the candidate will be given a discount rate(%)and be asked to calculate this.If the amount is payable in more than one year,the candidate will be given a discount factor as a decimal.The key is to initially recognise the amount payable at present value in goodwill and as a liability.

As time elapses,the discount on the liability must be unwound as the payable date approaches.The unwinding of the discount on the liability is done by increasing the liability and recording a finance cost.A key thing to note here is that goodwill is unaffected,as goodwill is only calculated at the date control is gained.

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