Financial Reporting(International)
主要內容
A.Discuss and apply a conceptual and regulatoryframeworks for financial reporting討論并應用財務報告的概念和監管框架
B.Account for transactions in accordance with Internationalaccounting standards按照國際會計準則記帳
C.Analyse and interpret financial statements分析和解釋財務報表
D.Prepare and present financial statements for singleentities and business combinations in accordance with International accountingstandards根據國際會計準則為單體及集團合并編制提供財務報表
The syllabus大綱
A.The conceptual and regulatory framework forfinancial reporting財務報告的概念和管理框架
1.The need for a conceptual framework and thecharacteristics of useful information對概念框架和有用信息的需求
2.Recognition and measurement確認和計量
3.Regulatory framework監管框架
4.The concepts and principles of groups andconsolidated financial statements集團合并財務報表的概念和原則
B.Accounting for transactions in financial statements財務報表中經濟業務的記賬準則
1.Tangible non-current assets有形非流動資產
2.Intangible assets無形資產
3.Impairment of assets資產減值
4.Inventory and biological assets存貨和生物資產
5.Financial instruments金融工具
6.Leasing租賃
7.Provisions and events after the reporting period預計負債和報告期后事項
8.Taxation稅
9.Reporting financial performance報告財務業績
10.Revenue收入
11.Government grants政府補助
12.Foreign currency transactions外匯交易
C.Analysing and interpreting the financial statementsof single entities and groups分析和解釋單體和集團的財務報表
1.Limitations of financial statements財務報表的局限性
2.Calculation and interpretation of accounting ratiosand trends to address users’and stakeholders’needs計算和解釋會計比率和趨勢分析，以滿足用戶和利益相關者的需求
3.Limitations of interpretation techniques解釋技術的局限性
4.Specialised,not-for-profit,and public sectorentities專業組織、非盈利組織和公共部門的財務報表
D.Preparation of financial statements編制財務報表
1.Preparation of single entity financial statements編制單體財務報表
2.Preparation of consolidatied financial statementsincluding an associate準備合并財務報表，包括一個聯營企業
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ACCA考試指南
發布時間：2019-08-15
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