唯學(xué)網(wǎng)小編提醒：本文是關(guān)于CFA金融分析師考試會(huì)計(jì)知識(shí)的原則，國(guó)際準(zhǔn)則和每個(gè)準(zhǔn)則的區(qū)別，考生可以多復(fù)習(xí)這方面相關(guān)知識(shí)點(diǎn)。CFA金融分析師考試每年有兩次機(jī)會(huì)，但是12月的考試只有一級(jí)有，二級(jí)和三級(jí)只有每年6月才能考。希望考生認(rèn)真?zhèn)淇�，順利通過(guò)考試。

Revenue Recongnition principle ? IASB:

1) transfer the significant risk and rewards of goods;

2) no continuing managerial involement;

3) amount of revenue can be measured realiably;

4) it it probable the economic benefit flow to the entity;

5) cost incurred or to be incured can be reliably measured IFRS: realized or realizable and earned. SEC:

1) arrangement between buyer and seller;

2) goods has bee delivered or service rendered;

3) price determined or determinable;

4) the seller is reasonably sure of collecting money.

國(guó)際準(zhǔn)則下，確認(rèn)收入要求成本可以可靠計(jì)量，美國(guó)準(zhǔn)則下無(wú)此要求。

想要更多金融分析師考試模擬試題嗎?想要第一時(shí)間了解金融分析師考試的考試大綱嗎?想要得到2013年金融分析師考試的最新資訊嗎?來(lái)唯學(xué)網(wǎng)金融分析師培訓(xùn)頻道吧，唯學(xué)網(wǎng)是一個(gè)大型的教育考試培訓(xùn)平臺(tái)，各種各樣的考試信息教育新聞小編都會(huì)第一時(shí)間為大家更新提供!敬請(qǐng)大家關(guān)注!