ACCA FR/F7 – Lập báo cáo tài chính (Financial Reporting)

Hiểu rõ và vận dụng các khung chuẩn mực/quy định chung về báo cáo tài chính

Hạch toán các nghiệp vụ theo Chuẩn mực kế toán quốc tế

Đọc hiểu và phân tích báo cáo tài chính

Lập và trình bày báo cáo tài chính riêng lẻ, hợp nhất theo Chuẩn mực Kế toán quốc tế

A. The conceptual and regulatory framework for financial reporting

1. The need for a conceptual framework and the characteristics of useful information

2. Recognition and measurement

3. Regulatory framework

4. The concepts and principles of groups and consolidated financial statements

B. Accounting for transactions in financial statements

1. Tangible non-current assets

2. Intangible assets

3. Impairment of assets

4. Inventory and biological assets

5. Financial instruments

6. Leasing

7. Provisions and events after the reporting period

8. Taxation

9. Reporting financial performance

10. Revenue

11. Government grants

12. Foreign currency transactions

C. Analysing and interpreting the financial statements of single entities and groups

1. Limitations of financial statements

2. Calculation and interpretation of accounting ratios and trends to address users’ and stakeholders’ needs

3. Limitations of interpretation techniques

4. Specialised, not-for-profit, and public sector entities

D. Preparation of financial statements

1. Preparation of single entity financial statements

2. Preparation of consolidated financial statements including an associate