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    ACCA FR(F7) 技术文章(2019年)

    2018-12-19    来源:ACCA官网

    Analysing a statement of cash flows A key part of the Financial Reporting exam is the ability to analyse a set of financial statements. The statement of cash flows is one of the primary financial statements, and Financial Reporting candidates must be able to explain the performance of an entity based on all of the financial statements including the cash flows given.

    IAS 37 – Provisions, contingent liabilities and contingent assets This article considers the aims of the IAS® 37, followed by the key specific criteria which must be met for a provision to be recognised. Finally, it will examine some specific issues which are often assessed in relation to the standard.

    Tell me a story This article looks at what the Financial Reporting exam is looking for in the answer to an interpretation question, along with the key weaknesses that are consistently noted in candidate answers. It then examines some of the different types of scenario that candidates might face in the exam, and some key recommendations of items to consider for each.

    IFRS 16, Leases The purpose of this article is to summarise the key changes introduced by IFRS 16 from the perspective of the lessee and how these impact on the Financial Reporting exam.

    Revenue revisited This article considers the application of IFRS 15, Revenue from Contracts with Customers using the five-step model.

    Accounting for property, plant and equipment This article is designed to outline the key areas of IAS 16, Property, Plant and Equipment that you may be required to attempt in the Financial Reporting exam.

    IFRS 3, Business Combinations This article explains the relevance of IFRS 3 to Financial Reporting candidates.

    Performance appraisal Performance appraisal requires good interpretation and a good understanding of what the information means in the context of the question.

    Impairment of goodwill This article discusses and shows both ways of measuring goodwill following the acquisition of a subsidiary, and how each measurement of goodwill is subject to an impairment review.

    Deferred tax This article starts by considering aspects of deferred tax that are relevant to Financial Reporting, before moving on to the more complicated situations that may be tested in Strategic Business Reporting.

    Property, plant and equipment, and tangible fixed assets – part 1 In the first of two articles, we look at the main features of IAS 16, Property, Plant and Equipment (PPE).

    Property, plant and equipment, and tangible fixed assets – part 2 In the second of two articles, we consider revaluation of property, plant and equipment and its derecognition, outlining the differences in international and UK perspectives.

    Suspense accounts and error correction Suspense accounts and error correction are popular topics for examiners because they test understanding of bookkeeping principles so well.

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