Home Students Study resources Financial Reporting (FR) Technical articles and topic explainers A library of articles and bite-sized videos to help you improve your understanding of areas you find more difficult, or develop broader insight into the subject. Discuss...
Technical articles Exam technique Technical articles The audit of financial statement assertions This article looks at the effect of revisions to ISA 315, Identifying and Assessing the Risks of Material Misstatements through Understanding the Entity and its Environment with respect to ...
三、ACCA考官文章(Technical Articles) TechnicalArticles是ACCA考试小组(包括考官和技术专家等)出品,对于大纲中的重点,难点,新增点,学生的薄弱点,教材中阐述不够深入的点以及实务中非常重要的点,专门编写的,其重要性可想而知。 所以在线的TechnicalArticles对学习相关知识点准备考试都有很大的参考价值,要全面学习。 四...
1、历年真题:频繁刷题是ACCA考试的必经之路。 2、考官文章:TechnicalArticles是ACCA考试小组出品,针对大纲重点、难点、新增点、学生薄弱点、教材补充点及实务重点专门编写。 3、考试大纲:每门课详细知识点。 4、考官报告:需关注考官明确指出的考生薄弱项、后续考试侧重、后续考法的变化。 全新ACCA备考资料+考纲解析 已...
Self-check quizzes(自测题)- 针对PM/FR/AA/FM/SBL/SBR/AFM/APM/ATX/AAA 帮你回顾大纲的核心知识点,完成后,可以帮助你了解自身有哪些知识点缺口,并根据你的分数提供一些个性化的建议。 Knowledge recap modules(知识回顾模块)-仅针对AFM-AAA 4门科目 ...
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...
Technical updates: Keep up to date with all the latest developments in regulation and compliance. Search and save: Use the search function to find articles on particular topics. You can also save any articles you’d like to revisit, and share with colleagues those of particular interest. 更多...
第三步:在EXAM一栏中选择需要查找的科目,Resource type中选择Technical articles,就会出现下方的筛选结果,点击进入就会看到历年的考官文章,进入文章列表即可下载。 Examiner's report、Examiner's guidance和Technical articles都是ACCA考官文章。通过ACCA考官文章,考生可以了解到考官针对考生的答题作出的分析和总结,对考生把...
FR财务报告:适用期限2023年9月–2024年6月,变化率2%; 少量新增、调整、删除,比如:新增:ISSB国际可持续发展标准委员会的目标及作用;删除:S公司什么时候可以不合并进合并报表。 AA审计与认证业务:适用期限2023年9月–2024年6月,变化率0%; FM财务管理:适用期限2023年9月–2024年6月,变化率1%; ...
F7 - 2021 | Financial Reporting (FR) | BPP - STUDY TEXT and KIT F4 - (Global) - 2021 | Corporate and Business Law (CL) | BPP - STUDY TEXT and EXAM KIT Professional Modules View all P5 - 2021 | Advanced Performance Management | BPP - Text and Kit ...