掌握ACCA考試的知識點是學(xué)員必須要做到的事情，在備考ACCA考試的時候，學(xué)員要對知識點有充分的理解才可以。ACCA考試知識點有很多，今天融躍小編給大家分享，Contingent liabilities的相關(guān)內(nèi)容。

Contingent liabilities是ACCA考試的內(nèi)容，學(xué)員在學(xué)習(xí)的時候要對知識點進(jìn)行記憶，掌握知識點的內(nèi)容很關(guān)鍵，因此總結(jié)知識點的考點也必要。Contingent liabilities的內(nèi)容學(xué)員可以從下面的內(nèi)容去學(xué)習(xí)：

Contingent liabilities is an uncertain liability that does not meet the three criteria for recognizing a provision.

Contingent liabilities should be disclosed in the notes unless probability of an outflow of resources embodying economic benefits is remote. 或有負(fù)債需要披露在 notes 里，除非可能性非常低。

IAS 37 defines a contingent liability as the following:

1) A possible obligation that arises from past events and whose existence will be confirmed only by the ccurrence or non-occurrence of one or more uncertain future events not wholly within the control of the entity;

2) A present obligation that arises from past events but is not recognised because:

a) It is not probable that an outflow of economic resources will be required to settle the obligation; or

b) The amount of the obligation cannot be measured with sufficient reliability.

備考ACCA考試，學(xué)員不僅要重視知識點的學(xué)習(xí)，還需要有自身的理解與總結(jié)。ACCA3月考前沖刺階段，學(xué)員一定要對知識點有很好的掌握。zui后沖刺的關(guān)鍵時期，若是能夠有好的課程學(xué)習(xí)，勢必能做到事半功倍的效果。

ACCA考試知識點的內(nèi)容就這么多，學(xué)員如果對知識點還有更多的疑問，可以文章評論一起學(xué)習(xí)探討！