acca f3考试考什么呢？小编给大家整理了关于f3科目的常考知识点。快来看一看吧！
1. Going concern concept
The Conceptual Framework sets out one important underlying assumption for financial statements, the going concern concept.
2. Accruals basis
The effects of transactions and other events are recognised when they occur (and not as cash or its equivalent is received or paid) and they are recorded in the accounting records and reported in the financial statements of the periods to which they relate.
3. Prudence
Assets/revenues are not overstated and liabilities/expenses are not understated.
4. Qualitative characteristics
| Fundamental: | relevance |
| faithful representation (complete, neutral and free from error.) | |
| Enhancing: | comparability |
| verifiability | |
| timeliness | |
| understandability |
