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2024年9月ACCA考試SBR考情分析！題目常規(guī)？整體不難？
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查看9月ACCA考試各科目考察點(diǎn)及考情分析
SBR考情分析整理完畢！先來(lái)看看考生反饋的考察點(diǎn)。
2024年9月【考生反饋版】
Q1:
1. Adjusting consolidated statement of financial position(包括子公司轉(zhuǎn)為associate ,NCAHFS的調(diào)整,goodwill的計(jì)算)
2. Definition of Control
3. IFRS 9 Financial Instruments-Financial liability
4. IFRS 16 Lease-leaseback
5. Draft SOFP
6. IAS 19 Employee Benefits: DB 員工福利的計(jì)算（defined benefits plan）
Q2&Q3&Q4:
1. IAS 16 Property, Plant and Equipment(dismantle cost)
2. IAS 37 Provisions, Contingent Liabilities and Contingent Assets
3. IAS 20 Accounting for Government Grants and Disclosure of Government Assistance
4. IFRS 9 Financial Instruments- debt instrument measured at FVTOCI
5. IAS 38 Intangible Assets
6. IAS 12- Deferred tax (DTA)
7. IAS 21 Function al Currency
8. IAS 36 Impairment of Assets
9. IAS 40 Investment Property(FV model and Cost model)
10. Disposal of non current asset
11. IFRS 16 Lease-financial lease or operating lease /sublease
12. IFRS 15 Revenue from Contracts with Customers（recognise: over time or at a point）
13. Ethical issue
14. Accounting Issue 和Apm Underlying profit
15. IFRS 2 Cash settle share based payment -Post employment benefits
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