本位币后续计量是什么_2023年ACCA考试FR知识点
不付诸行动的梦想就像泡沫，很美好却一触即破。acca设有15门课程，同学们需通过13门才能成为acca准会员。今天整理了FR科目Subsequent measurement of functional currency(本位币后续计量)相关知识点，准备参加考试的同学们一起来看看吧。
【内容导航】
Subsequent measurement of functional currency-本位币后续计量
【知识点】
Subsequent measurement of functional currency-本位币后续计量
Subsequent measurement of functional currency-本位币后续计量
Monetary items.
Retranslated using the closing rate at the reporting date.
Exchange difference shall be recognised in the statement of profit or loss.
Non-monetary items.
Historical cost:
Not retranslated at the reporting date.
Fair value:
Retranslated at the rate when fair value was established.
When a gain or loss recognised in OCI (P/L), any exchange component of that gain or loss shall be recognised in OCI (P/L).
世界不是围绕你在转，想要出彩，就要奋斗。以上就是为大家整理的FR科目考试知识点了，2023年9月acca考试时间已经公布，想要参加考试的同学需抓紧时间报名。
注：以上内容来自王茜老师基础精讲班第49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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