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acca examiner articleF7

來(lái)源: 編輯: 2013/08/12 09:12:02 字體:

ACCA考官會(huì)定期根據(jù)一些考試重點(diǎn)、難點(diǎn)撰寫(xiě)分析性文章,幫助學(xué)生在學(xué)習(xí)過(guò)程中充分理解知識(shí)點(diǎn),以確保考生在考試過(guò)程中,答題思路的準(zhǔn)確性,以下是關(guān)于F7(財(cái)務(wù)報(bào)告)的考官文章:

F7 財(cái)務(wù)報(bào)告(INT                                                         下載F7全部文章

Revenue recognition

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Lease - operating or finance?

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What is a financial instrument? - part 1

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What is a financial instrument? - part 2

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The need for and an understanding of a conceptual framework

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IASB's Conceptual Framework for Financial Reporting

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Reporting performance

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How to account for property

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Accounting for leases

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Accounting for property, plant and equipment

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Reporting changes

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IFRS 3 Business Combinations

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Performance appraisal

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Not-for-profit organisations - part 1

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Not-for-profit organisations - part 2

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Impairment of goodwill

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Deferred tax

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Construction contracts

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IAS 1, Presentation of Financial Statements

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Research and development

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Property, plant and equipment, and tangible fixed assets - part 1

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Property, plant and equipment, and tangible fixed assets - part 2

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Suspense accounts and error correction

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Dealing with debtors

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點(diǎn)擊查看:《ACCA考官文章匯總》

      《ACCA歷年試題匯總》

我要糾錯(cuò)】 責(zé)任編輯:Sarah
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