FA 技术文章下载
ACCA FA 技术文章(2020年)
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.
ACCA FA 技术文章(2019年)
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.
ACCA FA 技术文章
Cash flow statements
(Tom Clendon FCCA is a senior lecturer based in Singapore and he lectures for FTMS Global in their South East Asia colleges,Last updated: 17 Feb 2016)
Preparing a group statement of financial position
(Tom Clendon is a lecturer at FTMS based in Singapore and is the author of the second edition of A Student’s Guide to Group Accounts,published by Kaplan Publishing,Last updated: 24 Mar 2016)
Preparing simple consolidated financial statements
(Written by a member of the Paper F3/FFA examinng team,Last updated: 17 Feb 2016)
Trade receivables
(Donald Halliday is assessor for ACCA’s financial reporting papers)
Adjustments to financial statements
(Last updated: 17 Feb 2016)
