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FR 技术性文章

编辑:acca/时间:2018-11-14/浏览:49 views

F7 learning outcomes
This article considers three learning outcomes that will be added to the F7 syllabus from September 2016. These are: foreign currency transactions, group disposals, and interpretation of consolidated financial statements.

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.

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

Lease – operating or finance?
Complex lease terms mean that it is often difficult to determine how they should be classified. We shed some light on the matter.

What is a financial instrument? – part 1
The first part of two articles considers the definition of accounting for financial instruments. It establishes how those issuing financial instruments need to classify these as either financial liabilities (for example, loans and bonds) or equity instruments (for example, ordinary shares).

What is a financial instrument? – part 2
The second part of this article considers accounting for financial assets, and includes a focus on debt instruments and equity instruments.

The need for and an understanding of a conceptual framework
The relevance and importance of conceptual frameworks, which are vital to the understanding of the many principles and concepts that underpin International Financial Reporting Standards (IFRS).

IASB’s Conceptual Framework for Financial Reporting
This article takes a look at how the framework points the way for the development of new accounting standards.

How to account for property
This article outlines how you account for property, and was written specifically for students in Hong Kong. However, the article is relevant to all F7 and P2 students and those studying for the DipIFR.

Accounting for leases
The accounting topic of leases is a popular F7 exam area that could feature to varying degrees in Questions 2, 3, 4 or 5 of the exam. This topic area is currently covered by IAS 17, Leases.

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 F7 exam.

IFRS 3, Business Combinations
This article explains the relevance of IFRS 3 to F7 candidates.

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

Not-for-profit organisations – part 1
The first part of the article broadly describes the generic characteristics of not-for-profit organisations.

Not-for-profit organisations – part 2
The second part of the article takes a specific and deeper look at charities, which are one of the more important types of not-for-profit organisations.

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 F7, before moving on to the more complicated situations that may be tested in P2.

Research and development
The accounting treatment for research and development costs under both UK and International Accounting Standards.

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 itsderecognition, 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.

学习辅助视频

给重考考生的建议

Advice for students retaking exams

本视频就学员如何在下一次考试中转败为赢给出了一些建议,包括对于失败应当如何反思、如何撰写高效的学习计划,历年真题应该如何练习。

 

大纲更新

2016–17年度ACCA对专业资格技能模块、专业阶段以及基础阶段学习内容的调整
Changes to the ACCA Qualification skills module, Professional level and Foundations in 2016–17

本文介绍了ACCA专业资格考纲的更新计划。这是ACCA不断改进和完善大纲内容的一部分。

考试技巧

单向选择题

Multiple-choice questions

关于自2014年12月起,F4、F5、F7、F8以及F9科目笔试多选题应该知晓的信息。

 

F7科目考官考试解读
Examiner’s approach to F7 

如何通过财务报告考试。

如何回答业绩评价题
How to approach performance appraisal questions

关于回答业绩评价题的指导。

F7科目:考官报告使用指南
F7 – A guide to using the examiner’s reports

本指南适合初次参加F5科目考试的考生。它能帮助复习阶段的考生在自学指南的引导下学会使用考官报告。本文有助于考生了解如何利用考官报告、使之发挥最大作用。

 

F7科目:重考学员复习指南
F7 – A guide to reflection for retake students

本指南适合再次参加F5科目考试的考生。它能帮助复习阶段的考生在重考指南的引导下学会使用考官报告。本文有助于考生了解如何利用考官报告、使之发挥最大作用。