大家都知道，ACCA考试中的知识点有很多，尤其是一些常考知识点的内容，要求学员能够更好的去掌握。备考ACCA考试的学员，也要注重课程学习的过程，让学员有充分的备考准备。ACCA考试Tests on provisions 的现时义务指什么？

Tests on provisions 是ACCA考试的一个考点，其考点要掌握的内容还不少，今天融跃小编给大家分享一下，Tests on provisions 的现时义务包含哪些？

1、Constructive obligation

Discussion with the directors. Have they created a valid expectation in other parties that they will discharge the obligation?

? Discuss with the directors as to whether they have formally announced their intention, to confirm that a present obligation exists at the year end.

? If announced before the year end, review supporting documentation to verify that the decision has been formally announced.

? Review evidence of past practices, published policies and statements made.

2、Legal obligation

Discuss with management the nature of the issue, to ensure that a full understanding of it is obtained and to assess whether an obligation exists.

Review of correspondence and other documentation to assess whether the company has a present obligation as a result of a past event.

掌握ACCA考试的内容是学员一定要做到的，但是在学习的时候，也一定要有侧重点，学员要重视ACCA课程的学习效果，也应该重视ACCA考试的内容。

ACCA考试知识点的内容就这么多，学员如果对知识点还有更多的疑问，可以文章评论一起学习探讨！