会计政策改变_2021年ACCA考试FR知识点
成功来自勤奋，智慧不是自然的恩惠，而是勤奋的结果。小编给大家整理了一些ACCA考试FR科目知识点，小伙伴们赶紧来学习吧！
【内容导航】
Changes in accounting policy 会计政策改变
【知识点】
Changes in accounting policy 会计政策改变
Changes in accounting policy 会计政策改变
Two types of events do not constitute changes in accounting policy
Adopting an accounting policy for a new type of transaction or event not dealt with previously by the entity
Adopting a new accounting policy for a type of transaction or event
Account for changes in accounting policies
Change in accounting policy must be applied retrospectively
Adjust opening balance of each component of equity affected and other amounts as if the new accounting policy has always been applied
做任何一件事，只要不断进取，努力奋斗，凭借顽强的毅力，刻苦的精神，就一定会获得成功！以上就是东奥小编为大家准备的ACCA考试相关知识点了，希望对大家能够有所帮助。
注：以上内容来自Crystal老师基础班第41讲
(本文为东奥会计在线原创文章，仅供考生学习使用，禁止任何形式的转载)
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