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    ACCA FA(F3) 技术文章(2019年)

    2018-12-19    来源:ACCA官网

    Discounts This article considers the application of IFRS 15, Revenue from Contracts with Customers and the impact it will have on accounting for prompt payment discounts.

    Cash flow statements This article considers the statement of cash flows of which it assumes no prior knowledge and explains how to calculate cash flows and where those cash flows are presented in the statement of cash flows.

    Preparing a group statement of financial position Tom Clendon, a lecturer at FTMS in Singapore, provides a brief overview.

    Preparing simple consolidated financial statements  This article focuses on some of the main principles of consolidated financial statements that an F3/FFA candidate must be able to understand and provides examples of how they may be tested in multiple-choice questions.

    Trade receivables and revenue Trade receivables, irrecoverable debts and allowances for receivables.

    Adjustments to financial statements How to treat the main possible post trial balance adjustments.

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