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及時接收考試資訊及
備考信息
ACCA考官會定期根據(jù)一些考試重點、難點撰寫分析性文章,幫助學(xué)生在學(xué)習(xí)過程中充分理解知識點,以確保考生在考試過程中,答題思路的準(zhǔn)確性,以下是關(guān)于F7(財務(wù)報告)的考官文章:
F7 財務(wù)報告(INT) 下載F7全部文章 |
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Revenue recognition |
Lease - operating or finance? |
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What is a financial instrument? - part 1 |
What is a financial instrument? - part 2 |
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IASB's Conceptual Framework for Financial Reporting |
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Reporting performance |
How to account for property |
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Accounting for leases |
Accounting for property, plant and equipment |
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Reporting changes |
IFRS 3 Business Combinations |
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Performance appraisal |
Not-for-profit organisations - part 1 |
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Not-for-profit organisations - part 2 |
Impairment of goodwill |
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Deferred tax |
Construction contracts |
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IAS 1, Presentation of Financial Statements |
Research and development |
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Property, plant and equipment, and tangible fixed assets - part 1 |
Property, plant and equipment, and tangible fixed assets - part 2 |
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Suspense accounts and error correction |
Dealing with debtors |
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