ACCA学习资料-FR技术文章

FR财务报告是ACCA考试中的一大考试科目，学好本科目有助于学员为公司管理者提供准确有效的经营决策。本文整理了财务报告的技术文章，希望能够帮助大家更快地拿下这一科目的考试。

Financial Reporting (FR)

Extreme makeover – IASB edition

The International Accounting Standards Board has now published a new version of the Conceptual Framework, and this article considers some of the more significant changes to the Conceptual Framework that the Board has made.

Financial instruments

International Financial Reporting Standard (IFRS®) 9, Financial Instruments, is standard, especially for users and preparers of financial statements. It is relevant to the Financial Reporting syllabus, so this article takes a high-level review of its application to financial assets, financial liabilities, and convertibles.

The use of fair values in the goodwill calculation

A central part of the Financial Reporting syllabus is accounting for the acquisition of a subsidiary, which will test the concept of fair value; this is the value that the consideration paid for the subsidiary must be recorded. In addition to this, the assets, liabilities and contingent liabilities of the subsidiary must also be consolidated at their fair value. This article considers these values in each element of the calculation.

Analysing a statement of cash flows

A key part of the Financial Reporting exam is the ability to analyse a set of financial statements. The statement of cash flows is one of the primary financial statements, and Financial Reporting candidates must be able to explain the performance of an entity based on all of the financial statements including the cash flows given.

IAS 37 – Provisions, contingent liabilities and contingent assets

This article considers the aims of the IAS® 37, followed by the key specific criteria which must be met for a provision to be recognised. Finally, it will examine some specific issues which are often assessed in relation to the standard.

Tell me a story

This article looks at what the Financial Reporting exam is looking for in the answer to an interpretation question, along with the key weaknesses that are consistently noted in candidate answers. It then examines some of the different types of scenario that candidates might face in the exam, and some key of items to consider for each.

IFRS 16, Leases

The purpose of this article is to summarise the key changes introduced by IFRS 16 from the perspective of the lessee and how these impact on the Financial Reporting exam.

Revenue revisited

This article considers the application of IFRS 15, Revenue from Contracts with Customers using the five-step model.

Accounting for property, plant and equipment

This article is designed to outline the key areas of IAS 16, Property, Plant and Equipment that you may be required to attempt in the Financial Reporting exam.

IFRS 3, Business Combinations

This article explains the relevance of IFRS 3 to Financial Reportingcandidates.

Performance appraisal

Performance appraisal requires good interpretation and a good understanding of what the information means in the context of the question.

Impairment of goodwill

This article discusses and shows both ways of measuring goodwill following the acquisition of a subsidiary, and how each measurement of goodwill is subject to an impairment review.

Deferred tax

This article starts by considering aspects of deferred tax that are relevant toFinancial Reporting, before moving on to the situations that may be tested in Strategic Business Reporting.

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

In the first of two articles, we look at the main features of IAS 16, Property, Plant and Equipment (PPE).

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

In the second of two articles, we consider revaluation of property, plant and equipment and its derecognition, outlining the differences in international and UK perspectives.

Suspense accounts and error correction

Suspense accounts and error correction are popular topics for examiners because they test understanding of bookkeeping principles so well.