改革之后的F7考试，考查范围更加全面。同学们在备考的时候，需要对每个准则基本内容进行准备。考官一般围绕recognition，measurement和presentation等方面考查。而选择题部分，考前可以结合三套真题的选择题和练习册的选择题梳理知识点。F7考试有哪些重要知识点？近年的高频考点有哪些？楷博ACCA老师已总结如下，请大家仔细阅读。
试卷分析
SectionA
SectionB
考试题型
选择题 20题
大题：15分x2
大题：30分x1
考察范围
整个考纲
Ratio analysis
SectionA 备考要点
■ 仔细读题
■ 理解准则基础
■ 排除法，举反例
■ 计算题排除干扰自己算
SectionB 备考要点
■ 计算ratio，分类别(profitability/liquidity/gearing/investor)
■ 关注题目角色，以谁的角度写report
■ 对比ratio：结合题目要求，VS past year/competitors/industry benchmark
■ 特殊关注点：从无到有，变化迅速，人无我有，人有我优
■ 思考：financing sources, overtrading, cashflow, risk going concerns
Single entity
重要知识点
IAS16 PPE
Initial Cost measurement
Depreciation
Revaluation
- watch out DT from revaluation
Disposal
IFRS9 Financial instrument
Finance asset
-FVTPL/FVTOCI/Amortization
-Watch out Issue cost
-Debt instrument & Equity instrument
Finance liability
- Loan note
-Convertible loan note
IFRS15 Revenue
5 steps to recognize revenue
Construction contract
Service
- Deferred revenue
Agency sale
-sales & repurchase
-sales & return
-sales & leaseback
Factor receivables
IAS 2 Inventory adjustment
opening inventory+ purchase -closing inventory= cost of sale
IAS 17 lease
Finance lease
- NCL/CL & finance cost
- Asset: CV & depreciation
operating lease
-annual lease payment(time apportion)
Tax
Current tax
Deferred tax
- watch out DT from revaluation
IAS 37
Provision & contingent liability
IAS 33 EPS
EPS 计算:full market issue bonus issue & right issue
Cashflow
Investment，operating，financing
局部计算
Consolidation FS
重要知识点
FV of consideration
Share exchange
Deferred cash
Loan note
Contingent consideration
FV Adjustment of net asset
Depreciation
Further value increase after acquisition
Goodwill
Impairment of Goodwill
Mid-year acquisition
time apportion
Intra-group trading
Sale &COS
URP considering who is seller (S or P)
Intra-group balance
receivables & payables
CIT & GIT
Intra-group loan
Investment & liability
Finance cost & Investment income
NCI
Full methods(FV methods) VS proportionate methods
Associate
Intra-trading A&P: URP * P%
Impairment of Associate
选择题高频考点梳理
Framework 选择题文字题为主
Qualitative characteristics理解应用
Recognition结合任何准则考察会计处理是否正确
Measurement 结合任何准则考察会计处理是否正确
Historical cost, replacement cost, current cost
Conceptual framework
IAS 16 PPE
Initial measurement cost
Capital expenditure VS revenue expenditure
Depreciation
Revaluation
IAS 36 Impairment
Indicators
-carrying value > recoverable amount
-external or internal indicator
Calculation
-Lower of carrying value
-FV -cost to sell, Value in use
CGU
-order to impairment
-1st specific damaged Asset
-2nd Goodwill
-3rd other asset (pro rata allocation)
IAS 38 Intangible asset
Recognition
-Research & development (capitalized criteria)
Amortization
-Finite life
-Infinitive life : impairment review
IFRS 5 NCA - Held for sale & discontinued operations
Recognition Criteria分类为IFRS5的条件
Measurement
-Lower of:1.FV-cost to sell
2.CV
-No depreciation being held for sale
IAS 23 Borrowing cost
Conditions to be met for capitalization
Interest expense
IAS 20 Government Grant
Revenue VS capital grant
Deferred income / deducted from value of asset
IAS 40 investment property
FV to p/l
IAS 2 Inventory
Valued at lower of 1: NRV=selling price - cost to sell
2:Cost
opening inventory + purchase -closing inventory= cost of sale
IAS 41 Agriculture
Scope
Measurement: FV
IFRS 15 (IAS 18/IAS11) revenue
文字题
-Revenue 确认时点及金额
-结合sales & repurchase，sales &lease back，Factor receivables/agency sales/sales & return等特殊事项处理。
计算
-Construction contract
-Amount to recognized as revenue
IAS 37 provision
计算 provision
常见provision的类型
Provision VS contingent liability/contingent asset
IAS 17 lease
文字部分 finance lease 分类条件
计算 finance lease - NCL/CL & finance cost
operating lease - annual lease payment
IFRS9 Financial instrument
Finance asset
-FVTPL/FVTOCI/Amortization
-issue cost
Debt instrument &Equity instrument
Finance liability
-Loan note
-Convertible loan note
IAS 33 EPS
EPS 计算: bonus issue & right issue
DEPS计算:convertible loan note & option
IAS 8 Accounting Policies, Accounting Estimates & Error
对比accounting policy & accounting estimation
Error& fraud 更正，注意大题当中处理
IAS 10 Adjustment VS non- Adjustment events
大题高频考点梳理
合并报表
大题如果考15分合并报表，则在选择题当中分值较大，所以合并报表基本知识都需要掌握。
文字题“Group" “control”, “significant influence”
Scope of consolidation
合并报表的局部小计算
Ratio analysis 选择题
分析factor influence ratio
ratio analysis limitation
简单计算
Cashflow
局部计算
Non-for-profit organization
Measurement 指标选取
Objectives of Non-for-profit
以上为楷博财经ACCA讲师对F7中重要知识点和高频考点的总结。希望能帮助同学们抓住重点，更好地进行有针对性的复习！在此，也祝各位同学都能够pass pass pass!
【版权声明】：本文来自“楷博财经教育”官方微信独家稿件，未经授权，不得转载，否则将追究法律责任。
网友评论