1、PAPER F7FINANCIAL REPORTINGContentF7 is a demanding paper covering all the fundamentals of financial reporting. It has five main sections:1. The conceptual framework of accounting2. The regulatory framework3. Preparation of financial statements which conform with IFRS4. Preparation of consolidated f

2、inancial statements5. Analysis and interpretation of financial statementsFormat of thepaperFormat of thepaper Section A and B questions will be selected from the entiresyllabus. Section C questions will mainly focus on the following syllabus areas but a minority of marks can be drawn from any other

3、area of the syllabus Interpretation of financial statements (syllabus area C) Preparation of financial statements (syllabus area D)課程設(shè)計(jì) 知識(shí)模塊 練習(xí)模塊 沖刺模塊課程設(shè)計(jì) 知識(shí)模塊 1，準(zhǔn)則1 2，編制報(bào)表模塊（單獨(dú)公司報(bào)表，合并報(bào)表，現(xiàn)金流量表） 3，財(cái)務(wù)分析/報(bào)表解讀 4，準(zhǔn)則2 準(zhǔn)則1 IFRS Framework Presentation of published financial statements IAS 16 Property plant

4、and equipment IAS 40 Investment property IAS 38 Intangible assets IAS 2 Inventories IAS 36 Impairment of assets IFRS 9 Financial instruments IAS 37 Provisions, contingent liabilities and contingent assets IFRS15 IAS 17 Lease Off-balance sheet finance IAS 12 Income tax IFRS5 IAS21 IAS 33 EPS編制報(bào)表模塊 單獨(dú)

5、公司報(bào)表 合并報(bào)表 財(cái)務(wù)分析 現(xiàn)金流量表 準(zhǔn)則2 IAS 8 Accounting policies, changes in accounting estimates and errors IAS 10 Events after the reporting period IAS 23 IAS 41 Agriculture 知識(shí)補(bǔ)充課程設(shè)計(jì) 練習(xí)模塊 一共給大家準(zhǔn)備了大約140道選擇題，歷年真題選擇題講解，單獨(dú)公司報(bào)表，合并報(bào)表，現(xiàn)金流量表！財(cái)務(wù)分析！ 先獨(dú)立練習(xí)，再聽講解！充分利用小黑屋的優(yōu)勢(shì)， 哪 里不會(huì)點(diǎn)哪里！課程設(shè)計(jì)說明 我的蒼天啊，知識(shí)模塊太多了，聽不過來啊，腫么辦？在線等，老師捉急啊

6、！ F7財(cái)報(bào)會(huì)計(jì)課程不同于F8F9獨(dú)特的特點(diǎn)！ P2的煩惱！ 財(cái)務(wù)精英之路！關(guān)于CPA和ACCA之爭(zhēng)！ 效果和效率的權(quán)衡！Off-balance sheetfinanceLevel1Level 2OptionalOff-balance sheet financeYYConsignment inventoryYYSale and repurchase agreementsYYSale and (finance) leaseback transactionsYSale and (operating) leaseback transactionsYYFactoring of receivables/debtsYY聽課提示 老師EPS，income tax很難，怎么辦？ 老師財(cái)報(bào)分析很難，文字寫不出來，怎么辦？ 2016年09月改革對(duì)F7的影響 資料？總結(jié)語 在ACCAer被“歧視”在某些ACCAer抱怨的今天，希望您以后能成為和老師