2014年12月ACCA考试F7改革新政策,北京考生必看!

来源: 高顿网校 2014-08-22
  北京的ACCA考生一起随高顿网校的小编看一看:2014年12月ACCA考试F7改革新政策。
  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.
  高顿网校小编为ACCA学员们介绍一下英国的旅游景点:剑桥大学图书馆创建于1424年,是世界上*5的图书馆之一,原来藏书全靠捐赠,自1709年法律规定英国出版的所有图书都必须交送该馆之后,藏书量剧增。现在拥有六百万多藏书,包括很多名人的论文、手稿,而且还有10万册中文书籍。

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acca备考 热门问题解答
acca考试怎么搭配科目?

建议优先选择相关联的科目进行搭配报考,这样可以提高备考效率,减轻备考压力,1、F1-F4:为随时机考科目,难度较低,这里可以自行随意选择考试顺序。2、F5-F9:如果你的工作的和财务会计或者审计有关、或者你比较擅长财务和审计的话,推荐先考F7和F8。你可以选择一起考ACCA考试科目F7和F8或者先考F7(8)再考F8(7),这就要取决你一次想考几门。3、P阶段:选修科目中,建议企业首选AFM!第二部分科目进行选择,如果AA和SBR掌握学生更好,可以通过选择AAA,如果SBL掌握的好,可以自己选择APM。

acca一共几门几年考完?

acca一共有15门考试科目,其中有必修科目和选修科目,考生需要考完13门科目才能拿下证书。

acca一年考几次?

acca一年有4次考试,分别是3月、6月、9月和12月,分季机考科目是采取的这类四个考季的模式,而随时机考则是没有这方面的时间规定限制,可以随报随考。

acca的含金量如何?

ACCA证书的含金量是比较高的,从就业、能力提升、全球认可等角度来说,都是比较有优势的证书,其含金量主要表现在以下几个方面:1、国际化,认可度高;2、岗位多,就业前景好;3、缺口大,人才激励。

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