2015ACCA公司报告练习2

Intellectual levels
The syllabus is designed to progressively broaden and deepen the knowledge, skills and professional values demonstrated by the students on their way through the qualification.

The specific capabilities within the detailed syllabuses and study guide are assessed at one of three intellectual or cognitive levels:

LevelⅠ: Knowledge and comprehension

LevelⅡ: Application and analysis

LevelⅢ: Synthesis and evaluation

Very broadly, these intellectual levels relate to the three cognitive levels at which the Knowledge module, the Skills module and the Professional level are assessed.

EXAM

Exam format – comprise two sections

Reading & planning time: 15 minutes

Section A – one compulsory case study　　　　　50 marks

SectionB–choice of 2 from 3 questions 2 x 25 = 50 marks

100 marks

Examiner: Graham Holt

Examinable Documents

The documents listed as being examinable are the latest that were issued prior to 30 th September 2010 and will be examinable in June and December 2011 examination sessions.

International Accounting Standards (IASs) / International Financial Reporting Standards (IFRSs)

IAS 1 Presentation of Financial Statements

IAS 2 Inventories

IAS 7 Statement of Cash Flows

IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors

IAS 10 Events after the Reporting Period

IAS 12 Income Taxes

IAS 16 Property, Plant and Equipment

IAS 17 Leases

IAS 18 Revenue

IAS 19 Employee Benefits

IAS 20 Accounting for Government Grants and Disclosure of

Government Assistance

IAS 21 The Effects of Changes in Foreign Exchange Rates

IAS 23 Borrowing Costs

IAS 24 Related Party Disclosures

IAS 27 Consolidated and Separate Financial Statements

IAS 28 Investments in Associates

IAS 31 Interests in Joint Ventures

IAS 32 Financial Instruments: Presentation

IAS 33 Earnings per Share

IAS 34 Interim Financial Reporting

IAS 36 Impairment of Assets

IAS 37 Provisions, Contingent Liabilities and Contingent Assets

IAS 38 Intangible Assets

IAS 39 Financial Instruments: Recognition and Measurement

IAS 40 Investment Property

IFRS 1 First-time Adoption of International Financial Reporting

Standards

IFRS 2 Share-based Payment

IFRS 3 Business Combinations

IFRS 5 Non-current Assets Held for Sale and Discontinued

Operations

IFRS 7 Financial Instruments: Disclosures

IFRS 8 Operating Segments

IFRS 9 Financial Instruments

IFRS For SMEs IFRS for small and medium sized entities

Other Statements

Framework for the Preparation and Presentation of Financial Statements

EDs, Discussion Papers and Other Documents

ED Simplifying earnings per share: Proposed amendments to

IAS 33

ED Improvements to IFRS 5

ED An improved conceptual framework for financial reporting.

Chapters 1 and 2

ED Fair value measurement

ED Management commentary

ED Financial instruments: amortised cost and impairment

ED Measurement of liabilities in IAS 37

ED Conceptual framework: the reporting entity

ED Defined benefit plans

ED Fair value option for financial liabilities

ED Presentation of items in other comprehensive income

ED Leases

ED Insurance contacts

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