Financial Reporting(International)

　　主要内容

　　A.Discuss and apply a conceptual and regulatoryframeworks for financial reporting讨论并应用财务报告的概念和监管框架

　　B.Account for transactions in accordance with Internationalaccounting standards按照国际会计准则记帐

　　C.Analyse and interpret financial statements分析和解释财务报表

　　D.Prepare and present financial statements for singleentities and business combinations in accordance with International accountingstandards根据国际会计准则为单体及集团合并编制提供财务报表

　　2019年ACCA FR（财务报告）考纲解析

　　The syllabus大纲

　　A.The conceptual and regulatory framework forfinancial reporting财务报告的概念和管理框架

　　1.The need for a conceptual framework and thecharacteristics of useful information对概念框架和有用信息的需求

　　2.Recognition and measurement确认和计量

　　3.Regulatory framework监管框架

　　4.The concepts and principles of groups andconsolidated financial statements集团合并财务报表的概念和原则

　　B.Accounting for transactions in financial statements财务报表中经济业务的记账准则

　　1.Tangible non-current assets有形非流动资产

　　2.Intangible assets无形资产

　　3.Impairment of assets资产减值

　　4.Inventory and biological assets存货和生物资产

　　5.Financial instruments金融工具

　　6.Leasing租赁

　　7.Provisions and events after the reporting period预计负债和报告期后事项

　　8.Taxation税

　　9.Reporting financial performance报告财务业绩

　　10.Revenue收入

　　11.Government grants政府补助

　　12.Foreign currency transactions外汇交易

　　C.Analysing and interpreting the financial statementsof single entities and groups分析和解释单体和集团的财务报表

　　1.Limitations of financial statements财务报表的局限性

　　2.Calculation and interpretation of accounting ratiosand trends to address users’and stakeholders’needs计算和解释会计比率和趋势分析，以满足用户和利益相关者的需求

　　3.Limitations of interpretation techniques解释技术的局限性

　　4.Specialised,not-for-profit,and public sectorentities专业组织、非盈利组织和公共部门的财务报表

　　D.Preparation of financial statements编制财务报表

　　1.Preparation of single entity financial statements编制单体财务报表

　　2.Preparation of consolidatied financial statementsincluding an associate准备合并财务报表，包括一个联营企业