今日帮考网为大家带来“备考资料：2020年ACCA考试FR财务报告知识点(1)”的相关知识点，各位辛勤备考的小伙伴一起来看看吧。

【知识点】Qualitative characteristics of useful financial information 有效财务信息的定性特征

Qualitative characteristics of useful financial information

Fundamental

Relevance:

Information makes a difference in decision made by users

• Nature and Materiality

Faithful representation:

Information must faithfully represent the substance of what it supposed to represent.

• Complete, Neutral and Free from error

Ø Enhancing

Comparability:

Information should enable users to identify similarities/differences between entities, or through time

• Consistency

Verifiability:

Assure the information represents the economic phenomena it represents

• Independent observers could reach consensus

Timeliness:

Information should be reported in time to influence decisions making by users

Understandability:

• Classifying, characterising and presenting information clearly and concisely makes it understandable

Users have a reasonable knowledge of business and activities→ Cost Vs benefit

【知识点】Elements to the measurement of financial position 财务状况计量要素

Elements to the measurement of financial position

Assets

• Present economic resource

• Controlled

• Past events

Liabilities

• Present obligation

• Transfer an economic resource

• Past events

Equity

• Residual interest=assets-liabilities

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