改革之後的F7考試，一般圍繞recognition，measurement和presentation等方面考查。而選擇題部分，考前可以結合三套真題的選擇題和練習冊的選擇題梳理知識點。F7考試有哪些重要知識點？近年的高頻考點有哪些？楷博ACCA老師已總結如下，請大家仔細閱讀。

SectionA 備考要點

■ 仔細讀題

■ 理解準則基礎

■ 排除法，舉反例

■ 計算題排除幹擾自己算

SectionB 備考要點

■ 計算ratio，分類别(profitability/liquidity/gearing/investor)

■ 關注題目角色，以誰的角度寫report

■ 對比ratio：結合題目要求，VS past year/competitors/industry benchmark

IFRS 5 NCA - Held for sale & discontinued operations

Recognition Criteria分類為IFRS5的條件

Measurement

　　-Lower of:1.FV-cost to sell

　　 2.CV

　-No depreciation being held for sale

IAS 23 Borrowing cost

Conditions to be met for capitalization

Interest expense

IAS 20 Government Grant

Revenue VS capital grant

Deferred income / deducted from value of asset

IAS 40 investment property

FV to p/l

IAS 2 Inventory

Valued at lower of 1: NRV=selling price - cost to sell

　　　 2:Cost

opening inventory purchase -closing inventory= cost of sale

IAS 41 Agriculture

Scope

Measurement: FV

IFRS 15 (IAS 18/IAS11) revenue

文字題

　　-Revenue 确認時點及金額

　　-結合sales & repurchase，sales &lease back，Factor receivables/agency sales/sales & return等特殊事項處理。

計算

　　-Construction contract

　　-Amount to recognized as revenue

IAS 37 provision

計算 provision

常見provision的類型

Provision VS contingent liability/contingent asset

IAS 17 lease

文字部分 finance lease 分類條件

計算 finance lease - NCL/CL & finance cost

operating lease - annual lease payment

IFRS9 Financial instrument

Finance asset

　　-FVTPL/FVTOCI/Amortization

　　-issue cost

Debt instrument &Equity instrument

Finance liability

　　-Loan note

　　-Convertible loan note

IAS 33 EPS

EPS 計算: bonus issue & right issue

DEPS計算:convertible loan note & option

IAS 8 Accounting Policies, Accounting Estimates & Error

對比accounting policy & accounting estimation

Error& fraud 更正，注意大題當中處理

IAS 10 Adjustment VS non- Adjustment events

合并報表

大題如果考15分合并報表，則在選擇題當中分值較大，所以合并報表基本知識都需要掌握。

文字題“Group" “control”, “significant influence”

　　Scope of consolidation

合并報表的局部小計算

Ratio analysis 選擇題

分析factor influence ratio

ratio analysis limitation

簡單計算

Cashflow

局部計算

Non-for-profit organization

Measurement 指标選取

Objectives of Non-for-profit

以上為楷博财經ACCA講師對F7中重要知識點和高頻考點的總結。希望能幫助同學們抓住重點，更好地進行有針對性的複習！在此，也祝各位同學都能夠pass pass pass!

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