Financial Reporting (FR)
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ACCA の学習者向けの無料Financial Reporting (FR)学習ノート。各章のリンクから、要点・例題・練習問題への導線にアクセスできます。
A. The conceptual and regulatory framework for financial reporting
The need for a conceptual framework and the characteristics of useful information
Recognition and measurement
Regulatory framework
The concepts and principles of groups and consolidated financial statements
B. Accounting for transactions in financial statements
Tangible non-current assets
Intangible non-current assets
Impairment of assets
Inventories and agriculture
Financial instruments
Leasing
Provisions and events after the reporting period
Taxation
Reporting financial and non-financial performance
Revenue
Government grants
Foreign currency transactions
C. Analysing and interpreting the financial statements of single entities and groups
Limitations of financial statements
Calculation and interpretation of accounting ratios and trends to address users' and stakeholders' needs
Limitations of interpretation techniques
Not-for-profit and public sector entities
D. Preparation of financial statements
Preparation of single entity financial statements
Preparation of consolidated financial statements for a simple group
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