新用户扫码下载
扫码下载APP
及时接收最新考试资讯及
备考信息
FR知识点学习
2021年第一学期澳洲注册会计师考试FR《财务报告》知识点：PRINCIPLES 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FR《财务报告》考点知识，更多CPA Australia资讯请关注正保会计网校澳洲cpa栏目。 2021正保会计网校助您备考，了解详情>>
更多推荐：
下一篇：FR《财务报告》习题
新用户扫码下载
京公网安备 11010802023314号