BPP Learning Media所著的这本《F7财务报告(国际版和英国版ACCA课本)》内容包括:财务报告的概念框架;财务报告的制度框架;财务报表;企业合并;分析并解释财务报表。
本课本经由考官审核,并根据考官关于考试中如何考察知识点的指导,在内容上注重大纲中的重要部分。课本逐步讲解编制合并财务报表的过程,同时搭配大量的练习。课本帮助你掌握编制单个公司财务报表时可能产生疑问的知识点,并鼓励你培养应对财务报告中任何问题的能力,而这一点是本阶段考官非常重的。
Introduction
Helping you to pass - the ONLY F7 Study Text reviewed by the examiner!
Studying F7
Important note re F7 UK
The exam paper
1 The conceptual framework
2 The regulatory framework
3 Presentation of published financial statements
4 Non-current assets
5 Intangible assets
6 Impairment of assets
7 Reporting financial performance
8 Introduction to groups
9 The consolidated statement of financial position
10 The consolidated statement of profit or loss and other comprehensive income
11 Accounting for associates
12 Inventories and construction contracts
13 Provisions, contingent liabilities and contingent assets
14 Financial assets and liabilities
15 The legal versus the commercial view of accounting
16 Leasing
17 Accounting for taxation
18 Earnings per share
19 Analysing and interpreting financial statements
20 Limitations of financial statements and interpretation techniques
21 Statements of cash flows
22 Alternative models and practices
23 Specialised, not-for-profit and public sector entities
Exam question bank
Exam answer bank
Index
Review form