The syllabus for Financial Reporting (FR) is designed to help with planning study and to provide detailed information on what could be assessed in any examination session.
考试包括两个部分:Section A包括20道选择题,每个2分,共计40分,范围是整个syllabus,想要这部分分数不低,一定要对会计准则的要求很熟悉;Section B考察三道大题(共60分),两题15分最后一题30分,合并报表和单独报表的编制会占据两个题目(15分+30分),剩下一个15分题目从近年来的考试来看容易考核财务报表分析。 Co...
The syllabus for Paper F7, Financial Reporting, builds on the knowledge gained in Paper F3, Financial Accounting and seek to examine candidates’ understanding and applying accounting standards as well as developing the knowledge of theoretical framework
This Study Text has been reviewed by the examiner and concentrates on the key areas of the syllabus, taking into account the examiner's guidance on how topics will be examined. The Text takes a step-by-step approach to producing consolidated financial statements and lots of exercises which ...
The final element of the syllabus is the analysis and interpretation of financial statements. Although candidates will be expected to calculate various accounting ratios, FR places emphasis on the interpretation of what particular ratios are intended to measure ...
The syllabus大纲 A. The conceptual and regulatory framework forfinancial reporting财务报告的概念和管理框架 1. The need for a conceptual framework and thecharacteristics of useful information对概念框架和有用信息的需求 2. Recognition and measurement确认和计量 ...
Post your question Essential ACCA Financial Reporting FR links Financial Reporting (FR) – Syllabus and study guide Examinable documents Question practice – ACCA Practice Platform Technical articles Exam technique CBE specimen exams Past exam library...
(The 30 mark question will examine the preparation of financial statements for either a single entity or a group. The section A question and the other questions in Section B can cover any areas of the syllabus.) How to pass ACCA F7 Exam ...
The need for and an understanding of a conceptual frameworkThis topic forms most of Section A (and has an influence on Section B) of the syllabus for Paper F7, Financial Reporting. A conceptual framework is important to the understanding of the many principles and concepts that underpin Internat...
The need for and an understanding of a conceptual frameworkThis topic forms most of Section A (and has an influence on Section B) of the syllabus for Paper F7, Financial Reporting. A conceptual framework is important to the understanding of the many principles and concepts that underpin Internat...