2014年12月 ACCA F7 改革政策

2014年12月 ACCA F7 改革政策本文由高顿ACCA整理发布，转载请注明出处 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 1 x 30 marks Total 30 30 100 (%) 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 上海总部地址：上海市虹口区花园路171号A3幢高顿教育 电话：400-600-8011 网址：www.gaodun.cn

syllabus Deletions to Paper F7 are shown in Table 2 below: Table 2 – Deletions to Paper F7 Ref in prior year study guide Indicate the circumstances and required A1(c) disclosures where a ‘true and fair’ override may apply Describe the structure and objectives of the IFRS Foundation, the International B2(a) 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 This has been removed Recognise how related party E1(c) relationships have the potential to mislead users 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. 更多ACCA资讯请关注高顿ACCA官网：http://acca.gaodun.cn 上海总部地址：上海市虹口区花园路171号A3幢高顿教育

电话：400-600-8011 网址：www.gaodun.cn

上海总部地址：上海市虹口区花园路171号A3幢高顿教育

电话：400-600-8011 网址：www.gaodun.cn

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