新用戶掃碼下載
掃碼下載APP
及時接收最新考試資訊及
備考信息
《財務(wù)報告》知識點分享
2021年第一學(xué)期澳洲注冊會計師考試FR《財務(wù)報告》考點分享：PRINCIPLES ESTABLISHED IN THE CONCEPTUAL FRAMEWORKTwo key assumptions: accrual basis and going concern
PRINCIPLES ESTABLISHED IN THE CONCEPTUAL FRAMEWORKTwo key assumptions: accrual basis and going concern
? Accrual basis:
? recognises the effects of transactions and other events when they occur (may not correspond to the time that cash is exchanged in response to a transaction), and reports them in the financial statements in the periods to which they relate
? provides a better basis for assessing the entity’s past performance and predicting future performance.
? Going concern:
? assumes the entity will operate for the foreseeable future
? where not appropriate, the financial statements should be prepared on some other basis.
以上就是“澳洲 知識點”相關(guān)信息，更多CPA Australia資訊請關(guān)注正保會計網(wǎng)校澳洲cpa欄目。 2021正保會計網(wǎng)校澳洲cpa課程助您備考，了解詳情>>
更多推薦：
限時免費(fèi)資料
-
報考指南
-
教學(xué)大綱
-
study_map
-
模擬題
-
考試介紹
新用戶掃碼下載
京公網(wǎng)安備 11010802044457號