The syllabus and study guide is designed to help with planning study and to provide detailed information on what could be assessed in any examination session. If you have previously prepared for your exam under the 2023/24 syllabus and are now preparing under the 2024/25 syllabus, refer to ...
A central part of the Financial Reporting syllabus is accounting for the acquisition of a subsidiary, which will test the concept of fair value; this is the value that the consideration paid for the subsidiary must be recorded. In addition to this, the assets, liabilities and contingent liabilit...
The syllabus for Paper FR, Financial Reporting, builds on the knowledge gained in Paper FA, Financial Accounting and seek to examine candidates’ understanding and applying accounting standards as well as developing the knowledge of theoretical framework in the preparation of financial statements of enti...
Updated per 2024-2025 ACCA Syllabus and Examinable Documents CORPORATE AND BUSINESS LAW (UK) (LW)/(PREVIOUSLY CALLED F4) PERFORMANCE MANAGEMENT (PM)/(PREVIOUSLY CALLED F5) FINANCIAL REPORTING (FR) (INT)/(PREVIOUSLY CALLED F7) AUDIT & ASSURANCE (INT) (AA)/(PREVIOUSLY CALLED F8) ...
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Post your FR Question New OpenTuition feature! Ask ACCA AI Tutor Key features:24/7 Availability & Comprehensive Knowledge Base Post your question Essential ACCA Financial Reporting FR links Financial Reporting (FR) – Syllabus and study guide ...
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 ...
1.Syllabus and study guide(考纲)：是ACCA小伙伴们的复习必备，里面会详述相应科目的考试范围。2....
The syllabus states its aim is to develop knowledge and skills in the application of management accounting techniques of quantitative and qualitative information for planning, decision-making, performance evaluation and control. 绩效管理是一门关于应用管理会计的方法来进行计划,决策,控制和绩效考评课程。
ACCA Course Syllabus and Subjects in 2025The ACCA syllabus is a comprehensive range of topics, including financial accounting, management accounting, taxation, audit, and financial management. ACCA subjects equip students with essential accounting and business skills....