ACCA FR 9月考前exam tips
作者：泽稷教育 发布时间：2019-09-09 14:57
今天泽稷教育ACCA小编给大家带来ACCA FR 9月考前exam tips
泽稷教育ACCA小编给大家准备了一些电子版资料，电子版的也很适合在地铁上查阅：电子版ACCA备考资料
FR
Section A’s OTs will test a wide range oftopics,including several on consolidation and interpretation of financial statements.Expect a few questions on non-core areas(inflation,specialised entities).
In section B each scenario could be a mix of topic areas or focused on one topic and will usually consist of 2/3 calculations and 2/3 narratives.Questions are not dependent on each other and can be answered in any order.
Section C consists of two 20 mark questions,one covering interpretations and the other preparation of financial statements.One Q is likely to be in the context of a single company and one inthe context of a group–so you could have a single company interpretation anda groups preparation or visa versa.
Accounts preparation Qs may include extracts or stand alone calculations or full statements of profit or loss andother comprehensive income and/or statement of financial position.Both Qs will cover the accounting for items from other areas of the syllabus.
They may also include a short separate part,eg with a statement of changes in equity,statement of cash flow sextract,earnings per share calculation or linked written topic.
A consolidated Q would include one subsidiary and often an associate,with adjustments,eg fair values,deferred/contingent consideration,PUP on inventories/PPE,intragroup trading and balances,goods/cash in transit.
泽稷教育ACCA小编给大家准备了一些电子版资料，电子版的也很适合在地铁上查阅：电子版ACCA备考资料
A single entity question could be preparation from a trail balance or restatement of given financial statements,withthe usual adjustments for depreciation,revaluation and current/deferred tax(including deferred tax on revaluation)plus a mixture of adjustments on other syllabus areas,eg leases,substance over form issues,financial instruments(charge in fair value or amortised cost),share issues,government grants,inventory valuation,revenue recognition or construction contracts.
