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。
試卷分析
SectionA |
SectionB | |
考試題型 |
選擇題 20題 |
大題:15分x2 大題:30分x1 |
考察範圍 |
整個考綱 |
Ratio analysis |
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
大題高頻考點梳理合并報表
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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