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发表于 2016-4-15 16:10 | 只看该作者

ACCA考官文章汇总：F7 财务报告

ACCA, 考官文章
ACCA考官会定期撰写一些与考试密切相关的技术性文章，引导考生对知识点和考点的深入理解，这些文章在同学们备考过程中有十分重要的指导意义，考生应认真研读。

Accounting for leases.pdf (446.56 KB)

Accounting for property, plant and equipment.pdf (377.33 KB)

Accounting implications of the Singapore Companies.pdf (119.76 KB)

Cash flow statements.pdf (401.1 KB)

Consequences.pdf (128.96 KB)

Construction contract.pdf (77.59 KB)

Dealing with debtors.pdf (271.32 KB)

Deferred tax.pdf (451.18 KB)

FRS 18-accounting policies.pdf (88.78 KB)

How to account for property.pdf (299.21 KB)

IASB\'s Conceptual Framework for Financial Reporting.pdf (336.62 KB)

IFRS 3.pdf (454.66 KB)

Impairment of goodwill.pdf (268.37 KB)

Lease - operating or finance.pdf (374.17 KB)

Not-for-profit organisations-part 1.pdf (288.05 KB)

Not-for-profit organisations-part 2.pdf (312.25 KB)

Performance appraisal.pdf (377.6 KB)

PPE and tangible fixed assetd-part 1.pdf (96.31 KB)

PPE and tangible fixed assetd-part 2.pdf (107.47 KB)

Presentation and terminology.pdf (77.14 KB)

R&D.pdf (83.75 KB)

Reporting changes.pdf (434.59 KB)

Reporting performance.pdf (129.53 KB)

Revenue recognition.pdf (178.34 KB)

Revenue revisited.pdf (292.25 KB)

Suspense accounts and error correction.pdf (237.87 KB)

The need for and an understanding of a conceptual framework.pdf (375.79 KB)

What is a financial instrument-part 1.pdf (312.33 KB)

What is a financial instrument–part 2.pdf (347.02 KB)
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