2015.09 ACCA F7考官报告公布

是 否 +2 论坛币

k人 参与回答

经管之家送您一份

应届毕业生专属福利!

求职就业群

赵安豆老师微信：zhaoandou666

经管之家联合CDA

送您一个全额奖学金名额~ !

立即领取

感谢您参与论坛问题回答

经管之家送您两个论坛币！

+2 论坛币

F7 EXAMINER'S REPORT - September

The examiner felt the performance at the first-ever September sitting was ‘generally good and encouraging’.

The report stresses that an appropriate level of workings supports good answers and allows markers to understand how answers have been arrived at – excessively long and absent workings do not allow that to happen.

There is concern that a significant number of candidates can’t distinguish between straight line (cost-based) and reducing balance (carrying amount-based) depreciation. It was emphasised that the question will always make clear which method is to be used (and if time apportionment is to be used).

Section B

Q1: Preparation of a statement of profit or loss and other comprehensive income and a statement of changes in equity for a single company using IFRS formats.

Q2: Two-part interpretation. Part (a) required candidates to calculate two specified ratios. Part (b) Candidates were asked to comment on the changes that had taken place during the second year.

Q3: Preparation of a consolidated stamen of financial position and a short separate written relating to an associate.

本文由公众号：ACCA考友论坛（ID:ACCA-CHN）整理，转载请注明出处。

扫码加我 拉你入群

请注明：姓名-公司-职位

以便审核进群资格，未注明则拒绝

分享0 收藏0 回帖

关键词：ACCA ACC depreciation consolidated Preparation 分析报告