大家都知道，ACCA考试学员需要通过13门课程的学习才能拿到证书。在备考ACCA考试的过程中要对知识点有充分的掌握与理解才可以。掌握ACCA考试的内容是学员学习的关键，怎么去掌握ACCA考试Accounting policies包含的内容？
ACCA考试Accounting policies知识点的学习，学员可以跟着融跃ACCA老师的课程去学习，总结知识点的内容，同时对知识点有自己的理解与运用。ACCA真题练习是帮助学员运用所需内容的关键，ACCA考试知识点的内容并非一定要多，但是学员一定要掌握。
1、definition
the specific principles, bases, conventions, rules and practices applied by an entity in preparing and presenting financial statements
2、changes in accounting policies
允许改变的情况：
required by an IFRS
it would provide reliable and more relevant information in the financial statements
3、treatment
retrospectively：
adjusting the opening balance of each affected component of equity for the earliest period presented
adjusting comparative amounts for each prior period presented
ACCA知识学习是长期的事情，坚持ACCA考试是每一位学员应该做到的。通过ACCA考试掌握更多的财会知识，让自己变成富有的人。更多ACCA备考知识、资料领取及学习答疑的事情，学员可以添加融跃教育老师微信rongyuejiaoyu。
