怎么去學(xué)習(xí)ACCA考試vents after the reporting perio的內(nèi)容？

ACCA考試中的考點(diǎn)內(nèi)容還是需要學(xué)員重點(diǎn)掌握的，很多學(xué)員說，不是很能把握考點(diǎn)的相關(guān)內(nèi)容，今天融躍小編給大家總結(jié)了相關(guān)考點(diǎn)的內(nèi)容，怎么去學(xué)習(xí)ACCA考試vents after the reporting perio的內(nèi)容？

ACCA考試vents after the reporting perio是考試的考點(diǎn)，在備考的時(shí)候，學(xué)員要去理解并掌握其內(nèi)容。ACCA考試對(duì)學(xué)員來說很關(guān)鍵，下面是幫大家總結(jié)的知識(shí)點(diǎn)的內(nèi)容：

vents occurrinq betvwn the end of the reporting period and the date on which the financial astatements are authorized for issue.

a)adjusting events

provide father evidence of conditions that existed at the end of the reporting period should be adjusted.

slae of inventory after the reporting period for less than its carrying value at the year end

insolvency of a customer with a balance owing at the year end

amount received or paid in respect of legal or insurance

claims which were in negotiation ate the year end

discovery of error or fraud which shows that the financial statements were incorrect

evidence of a permanent diminution in property value prior to the year end

evidence of a permanent diminution on the value of a long-term investment prior to the year end

b)non-adjusting events

should not be adjusted if not affecting the situation at the reporting date

but should be disclosed in the financial statements(if the amount is material)

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