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ACCA F7考试2014年12月改革政策解读

来源：高顿网校 2014-08-20

　　From December 2014 there will be no more adapted exams for Paper F7. All exams are based wholly on IFRS.

　　The Paper F7 exam is being re-structured as follows:

　　New structure

　　The syllabus is assessed by a three-hour paper-based exam.

　　The exam structure consists of:

Section A	(%)
20 x 2 mark multiple-choice test questions

Section B
2 x 15 marks	30
1 x 30 marks	30
Total	100

　　All questions are compulsory. It will contain both computational and discursive elements.

　　Some questions will adopt a scenario/case study approach.

　　The 30-mark question will examine the preparation of financial statements for either a single entity or a group, and may include some interpretation of accounts. The section A question and the other questions in section B can cover any areas of the syllabus.

　　An individual question may often involve elements that relate to different subject areas of the syllabus. For example the preparation of an entity’s financial statements could include matters relating to several accounting standards.

　　Syllabus changes

　　The additions to Paper F7 are shown in Table 1 below:

　　Table 1 – Additions to Paper F7

B4(b)

Apply the requirements of relevant accounting standards for biological assets

The principles of IAS 41, Agriculture have been introduced to the Paper F7 syllabus

　　Deletions to Paper F7 are shown in Table 2 below:

　　Table 2 – Deletions to Paper F7

Ref in prior year study guide
A1(c)	Indicate the circumstances and required disclosures where a ‘true and fair’ override may apply
B2(a)	Describe the structure and objectives of the IFRS Foundation, the International Accounting Standards Board (IASB), the IFRS Advisory Council (IFRS AC) and the IFRS Interpretations Committee (IFRS IC).
B9(b)	Record entries relating to income tax in the accounting records
E1(c)	Recognise how related party relationships have the potential to mislead users	This has been removed to clarify that no knowledge of disclosure of related parties is required.

　　There have been changes to how certain outcomes are grouped into sections within the syllabus. These changes are outlined below:

　　· The conceptual and regulatory framework outcomes have been combined into one section. This section, A, also now includes the concepts relating to group accounting

　　· The outcomes relating to substance over form, revenue and construction contracts have been grouped together in subject area B10

　　· The outcome relating to government grants (previously grouped with the non-current assets outcomes) has been separately classified as subject area B11 to clarify that both revenue based and capital grants can be examined.

　　· Preparation of financial statements of both single entities and groups are now combined within section D.

　　扫一扫微信，*9时间获取2014年ACCA考试报名时间和考试时间提醒

　　高顿网校特别提醒：已经报名2014年ACCA考试的考生可按照复习计划有效进行！另外，高顿网校2014年ACCA考试辅导高清课程已经开通，通过针对性地讲解、训练、答疑、模考，对学习过程进行全程跟踪、分析、指导，可以帮助考生全面提升备考效果。
　　
　　报考指南：2014年ACCA考试备考指南
　　免费题库：2014年ACCA考试免费题库
　　考前冲刺：ACCA备考秘籍
　　高清网课：ACCA考试网络课程　　

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