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acca examiner articleF7
ACCA考官会定期根据一些考试重点、难点撰写分析性文章，帮助学生在学习过程中充分理解知识点，以确保考生在考试过程中，答题思路的准确性，以下是关于F7（财务报告）的考官文章：
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F7 财务报告（INT） 下载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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