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 assets
Impairment of assets
Inventories and agriculture
Financial instruments
Leasing
Provisions and events after the reporting period
Taxation
Reporting 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

E. Employability and technology skills

Use computer technology to efficiently access and manipulate relevant information
Work on relevant response options, using available functions and technology as would be required in the workplace
Navigate windows and computer screens to create and amend responses to exam requirements, using the appropriate tools
Present data and information effectively, using the appropriate tools

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