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发布时间:2020年12月31日


ACCA FR 技术文章(2020年)

Extreme makeover – IASB edition

The International Accounting Standards Board has now published a new version of the Conceptual Framework, and this article considers some of the more significant changes to the Conceptual Framework that the Board has made.

Financial instruments
International Financial Reporting Standard (IFRS®) 9, Financial Instruments, is a complex standard, especially for users and preparers of financial statements. It is relevant to the Financial Reporting syllabus, so this article takes a high-level review of its application to financial assets, financial liabilities, and convertibles.

The use of fair values in the goodwill calculation
A central part of the Financial Reporting syllabus is accounting for the acquisition of a subsidiary, which will test the concept of fair value; this is the value that the consideration paid for the subsidiary must be recorded. In addition to this, the assets, liabilities and contingent liabilities of the subsidiary must also be consolidated at their fair value. This article considers these values in each element of the calculation.

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.

ACCA FR 技术文章(2019年)

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.

ACCA FR 技术文章

F7 learning outcomes
(Written by a member of the F7 examining team,Last updated: 29 Jun 2016)

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)

Revenue revisited
(Written by a member of the P2 examining team,Last updated: 21 Sep 2015)

Lease – operating or finance?
(Written by a member of the Paper P2 examining team,Last updated: 20 Apr 2015)

What is a financial instrument? – part 1
(Tom Clendon FCCA is a senior tutor at Kaplan Financial, London,Last updated: 4 Dec 2015)

What is a financial instrument? – part 2
(Tom Clendon FCCA is a senior tutor at Kaplan Financial, London,Last updated: 20 Apr 2015)

The need for and an understanding of a conceptual framework
(Written by a member of the Paper F7 examining team,Last updated: 5 Jan 2016)

IASB’s Conceptual Framework for Financial Reporting
(Tom Clendon FCCA is a subject expert at Kaplan,Last updated: 20 Apr 2015)

How to account for property
(Linda Ng,HKCA Learning Media,Last updated: 20 Apr 2015)

Accounting for leases
(Bobbie-Anne Retallack is a content specialist at Kaplan Publishing,Last updated: 4 Dec 2015)

Accounting for property, plant and equipment
(Bobbie-Anne Retallack is a content specialist at Kaplan Publishing,Last updated: 12 Apr 2016)

IFRS 3, Business Combinations
(Written by a member of the Paper F7 examining team,Last updated: 12 Apr 2016)

Performance appraisal
(Bobbie Retallack is Kaplan Publishing’s content specialist for Paper F7,Last updated: 20 Apr 2015)

Not-for-profit organisations – part 1
(Written by a member of the Paper F1 examining team,Last updated: 3 Aug 2015)

Not-for-profit organisations – part 2
(Written by a member of the Paper F1 examining team,Last updated: 20 Apr 2015)

Impairment of goodwill
(Tom Clendon and Sally Baker are tutors at Kaplan Financial,Last updated: 4 Dec 2015)

Deferred tax
(Sally Baker and Tom Clendon are tutors at Kaplan Financial,Last updated: 4 Dec 2015)

Research and development
(Bobbie Retallack is a lecturer at Kaplan Financial in Birmingham, UK,Last updated: 24 Jun 2015)

Property, plant and equipment, and tangible fixed assets – part 1
(Paul Robins is a lecturer at Kaplan,Last updated: 7 Dec 2015)

Property, plant and equipment, and tangible fixed assets – part 2
(Paul Robins is a lecturer at Kaplan,Last updated: 22 Jun 2015)

Suspense accounts and error correction
(Some hints on preparing suspense accounts,Last updated: 20 Apr 2015)

Accounting implications of the Singapore Companies (Amendment) Act 2005
(student accountant April 2007)

Dealing with debtors
(Written by a member of the Paper P2 examining team,Last updated: 24 Mar 2016)

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