Financial Reporting (FR)

4個單元 · 22個課題

免費的Financial Reporting (FR)學習筆記，專為ACCA學生準備。下列每個章節都涵蓋一個重點主題，附有例題與練習提示，可在 thinka 應用程式中延伸練習。

A. The conceptual and regulatory framework for financial reporting

  • The need for a conceptual framework and the characteristics of useful information

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  • Recognition and measurement

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  • Regulatory framework

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  • The concepts and principles of groups and consolidated financial statements

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B. Accounting for transactions in financial statements

  • Tangible non-current assets

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  • Intangible non-current assets

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  • Impairment of assets

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  • Inventories and agriculture

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  • Financial instruments

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  • Leasing

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  • Provisions and events after the reporting period

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  • Taxation

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  • Reporting financial and non-financial performance

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  • Revenue

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  • Government grants

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  • Foreign currency transactions

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C. Analysing and interpreting the financial statements of single entities and groups

  • Limitations of financial statements

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  • Calculation and interpretation of accounting ratios and trends to address users' and stakeholders' needs

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  • Limitations of interpretation techniques

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  • Not-for-profit and public sector entities

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D. Preparation of financial statements

  • Preparation of single entity financial statements

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  • Preparation of consolidated financial statements for a simple group

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