ACCA F7讲义

PAPERF7FINANCIALREPORTINGContentF7isademandingpapercoveringallthefundamentalsoffinancialreporting.Ithasfivemainsections:1.Theconceptualframeworkofaccounting2.Theregulatoryframework3.PreparationoffinancialstatementswhichconformwithIFRS4.Preparationofconsolidatedfinancialstatements5.AnalysisandinterpretationoffinancialstatementsTheexampaper8TheexamisathreehourpaperwithtwentyMCQsandthreewrittenquestions.Allquestionsarecompulsory.MarksQuestion1-MCQs40Question215Question330Question4100Question1willbe20two-markquestionscoveringallareasofthesyllabusQuestions2–4willbeonpreparationoffinancialstatements–singleentity,consolidatedandstatementsofcashflows–interpretationoffinancialstatementsandotherissuesapplyingIFRS.Question4willfeaturethepreparationoffinancialstatementsforeitherasingleentityoragroup.课程设计知识模块练习模块自我强化测试模考冲刺课程设计–知识模块F7九月考试时间：2015年9月8日1.准则/核心知识储备2.编制报表模块（单独公司报表，合并报表，现金流量表）3.财务分析/报表解读4.知识补充学习建议：8月8日前完成！！课程设计–练习模块F7九月考试时间：2015年9月8日5.练习模块一共给大家准备了大约140道选择题，3道单独公司报表，2道合并报表，1道现金流量表！学习建议：每天学会20-30道选择题戒者一道报表题。学习周期不超10天-14天。8月22日前完成！！课程设计–自我强化测试F7九月考试时间：2015年9月8日6.自我强化测试！学习建议：为其一周！课程设计–模考冲刺F7九月考试时间：2015年9月8日7.模考冲刺学习建议：最后10天轻松迎考！！！不熬夜，不焦虑！吃的香！睡得着！Thanksforstayingwithus.Youhavefinishedthistask.You’reaChampion!IFRSFrameworkIFRSFrameworkLevel1Level2optionalTheobjectiveofgeneralpurposefinancialreportingYQualitativecharacteristicsYTheelementsoffinancialstatementsYFinancialPositionapproachYYYRecognitionYMeasurementYThanksforstayingwithus.Youhavefinishedthistask.You’reaChampion!PresentationofpublishedfinancialstatementsPresentationofpublishedfinancialstatementsLevel1Level2optionalPresentationofpublishedfinancialstatements1yPresentationofpublishedfinancialstatements2yyThanksforstayingwithus.Youhavefinishedthistask.You’reaChampion!IAS16PropertyplantandequipmentIAS16PropertyplantandequipmentLevel1Level2optionalDefinition&RecognitionYInitialMeasurementyYSubsequentMeasurement-RevaluationmodelYExcessdepreciationYExcessdepreciation2YDepreciationYDepreciation2YComplexassetsYThanksforstayingwithus.Youhavefinishedthistask.You’reaChampion!IAS40InvestmentpropertyIAS40InvestmentpropertyLevel1Level2optionalDefinition&RecognitionYMeasurementYTransfersYThanksforstayingwithus.Youhavefinishedthistask.You’reaChampion!IAS38IntangibleassetsIAS38IntangibleassetsLevel1Level2optionalDefinitionYRecognitionYRecognition–R&DYMeasurementYusefullife-purchasedbrandYThanksforstayingwithus.Youhavefinishedthistask.You’reaChampion!IAS23BorrowingcostsIAS23BorrowingcostsLevel1Level2optionalBasicconceptYCalculationYDurationYYThanksforstayingwithus.Youhavefinishedthistask.You’reaChampion!IAS2InventoriesIAS2InventoriesLevel1Level2optionalDefinitions&recognitionYNetrealisablevalue(NRV)YNRV2YInventoryvuluationandcostYThanksforstayingwithus.Youhavefinishedthistask.You’reaChampion!IAS36ImpairmentofassetsIAS36ImpairmentofassetsLevel1Level2optionalBasicconceptandindicatorYImpairmenttestYCashgeneratingunitsYReversalofanimpairmentlossYThanksforstayingwithus.Youhavefinishedthistask.You’reaChampion!IFRS9FinancialinstrumentsIFRS9FinancialinstrumentsLevel1Level2optionalBasicconceptYRecognitionoffinancialinstrumentsYInitialmeasurementYSubsequentmeasurement-AmortisedcostYYSubsequentmeasurementofequityinstrumentsYSubsequentmeasurementoffinancialliabilitiesYCompoundfinancialinstrumentsYYPractice:convertibleloannotesYYPresentationoffinancialinstrumentsYDerecognitionYThanksforstayingwithus.Youhavefinishedthistask.You’reaChampion!IAS37Provisions,contingentliabilitiesandcontingentassetsIAS37Provisions,contingentliabilitiesandcontingentassetsLevel1Level2optionalBasicconceptYRecognitionYMeasurementofprovisionsYDecommissioningorabandonmentcostsYSpecificexample1YYSpecificexample-restructuringYkeyaimofIAS37YContingentliabilitiesandcontingentassetsYSummaryYThanksforstayingwithus.Youhavefinishedthistask.You’reaChampion!IAS18RevenueLevel1Level2OptionalIAS18RevenueYYThanksforstayingwithus.Youhavefinishedthistask.You’reaChampion!IAS11ConstructioncontractsLevel1Level2OptionalOverviewYYContractrevenueandexpensesYChangesinestimatesYQuestionYQuestion2YThanksforstayingwithus.Youhavefinishedthistask.You’reaChampion!IAS17LeaseLevel1Level2OptionalBasicconceptYOperatingleasesYFinanceleases1YFinanceleases2YLandandbuildingsYThanksforstayingwithus.Youhavefinishedthistask.You’reaChampion!Off-balancesheetfinanceLevel1Level2OptionalOff-balancesheetfinanceYYConsignmentinventoryYYSaleandrepurchaseagreementsYYSaleand(finance)leasebacktransactionsYSaleand(operating)leasebacktransactionsYYFactoringofreceivables/debtsYYThanksforstayingwithus.Youhavefinishedthistask.You’reaChampion!IAS12IncometaxLevel1Level2OptionalCurrenttaxYDeferredtax–basicconceptYYTaxbase–AssetYYTemporarydifferencesYYQuestionYYRevaluedassetsYYTaxationincompanyaccountsYTaxbaseofanliabilityYThanksforstayingwithus.Youhavefinishedthistask.You’reaChampion!IAS33EPSLevel1Level2OptionalBasicEPS1YBasicEPS2YDilutedEPS1YYDilutedEPS2YSignificanceofearningspershareYPEratioYThanksforstayingwithus.Youhavefinishedthistask.You’reaChampion!IFRS5Level1Level2OptionalDefinitionYMeasurementYPresentingdiscontinuedoperationsYThanksforstayingwithus.Youhavefinishedthistask.You’reaChampion!IAS8Accountingpolicies,changesinaccountingestimatesanderrorsLevel1Level2OptionalAccountingpoliciesYYchangesinaccountingestimatesanderrorsYYThanksforstayingwithus.Youhavefinishedthistask.You’reaChampion!IAS10Level1Level2OptionalIAS10YIAS10&F8YThanksforstayingwithus.Youhavefinishedthistask.You’reaChampion!IAS20GovernmentgrantsLevel1Level2OptionalGovernmentgrantsYYRepaymentofgovernmentgrantsYThanksforstayingwithus.Youhavefinishedthistask.You’reaChampion!IAS41AgricultureLevel1Level2OptionalOverview&DefinitionYRecognition&MeasurementYThanksforstayingwithus.Youhavefinishedthistask.You’reaChampion!单独公司报表Level1Level2Optional2011/06Q2Y编制报表方法总结Y'2011/12Q2Y2012/06Q2YY2012/12Q2YThanksforstayingwithus.Youhavefinishedthistask.You’reaChampion!SubsequentEventIntroduction（合并报表）IntroductiontogroupsLevel1Level2optionalGroupaccounts-basicconceptYConsolidatedfinancialstatementsbasicconceptYContentofgroupaccountsandgroupstructureYTheconsolidatedstatementoffinancialpositionLevel1Level2optionalGoodwillandfairvalueYLectureexample0YLectureexample1-purchasemethodYLectureexample1-NCIYIntragrouptradingYYLectureexample2YTransferofproperty,plantandequipmentYYCalculationoffairvaluesYTheconsolidatedstatementofprofitorlossLevel1Level2optionalBasicconceptYIntragrouptradingYLectureexample2YIntragrouploanYAccountingforassociatesLevel1Level2optionalEquityMethodYP-AtransactionYPracticeLevel1Level2optional2012/12Q1Y2013/06Q1YThanksforstayingwithus.Youhavefinishedthistask.You’reaChampion!SubsequentEventIntroduction（财务分析）Level1Level2optionalRatioanalysis–basicconceptYCategoriesofratiosY2014/06Q31YY2014/06Q32YY2014/12Q1YYReportYYLimitationsoffinancialstatementsYLimitationsofinterpretationtechniquesYThanksforstayingwithus.Youhavefinishedthistask.You’reaChampion!SubsequentEventIntroduction（现金流量表）Level1Level2optionalDefinitionYLogicYY2013/06Q3YInterpretationofstatementsofcashflowsY读报与中国股市YThanksforstayingwithus.Youhavefinishedthistask.You’reaChampion!SubsequentEventIntroduction（知识补充）Level1Level2optionalHistoricalcostaccountingYCurrentpurchasingpowerYYCurrentcostaccountingYYCapitalmaintenanceYYNFPYAccountingstdY考纲改革Thanksforstayingwithus.Youhavefinishedthistask.You’reaChampion!SubsequentEventIntroduction（练习模块）Level1Level2optional单独公司报表2013/06Q22013/12Q22014/06Q2合并报表2013/12Q12014/06Q1现金流量表2013/12Q3选择题Thanksforstayingwithus.Youhavefinishedthistask.You’reaChampion!SubsequentEventIntroduction（自我强化测试模块）Level1Level2optionalPilotpaper2014/122015/06Thanksforstayingwithus.Youhavefinishedthistask.You’reaChampion!