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FR 技术性文章

编辑:acca/时间:2018-11-14/浏览:1,375 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.



Advice for students retaking exams




Changes to the ACCA Qualification skills module, Professional level and Foundations in 2016–17




Multiple-choice questions



Examiner’s approach to F7 


How to approach performance appraisal questions


F7 – A guide to using the examiner’s reports



F7 – A guide to reflection for retake students