24年6月ACCA SBR科目考試已經(jīng)結(jié)束了，同學(xué)們一定都想了解本次考試都考了哪些題目，融躍老師為大家進(jìn)行了考點(diǎn)匯總，幫助大家了解考試的重點(diǎn)。
Q1:
1.Consolidated financial statements- Adjusting consolidated statement of financial position(子公司轉(zhuǎn)為聯(lián)營公司)and Adjustment for impairment
2.IAS 20 Government Grants
3.IAS 19 Employee Benefits
4.Ethical issue
Q2 & Q3 & Q4:
1.Financial asset -expected credit loss
2.IAS 37 Provisions， Contingent Liabilities and Contingent Assets
3.IFRS 15 Revenue(contract of revenue)-over time or point of time
4.IFRS 9 Financial Instruments-Measurement of financial assets and financial liability
5.IFRS 9- cash flow hedge 和fair value hedge
6.IAS 36 PPE-revaluation model
7.IAS 12- Deferred tax
8.IFRS 13 Fair value
9.IAS 27 Separate Financial Statements
10.IAS 41 Agriculture
11.IAS 33(EPS calculation)
12.Current issue:climate change
13.Management commentary-Sustainability development Goals
14.IAS 7 Statement of Cash Flows
15.IAS 34 Interim Financial Reporting
16.IFRS 2 Share-based Payment-Equity settled
17.IAS 21 The Effects of Changes in Foreign Exchange Rates
18.Difference of Subsidiary/Associate/Joint venture
本次考試題目常規(guī)。依舊要跟大家強(qiáng)調(diào)的是需要全面準(zhǔn)備，全考綱復(fù)習(xí)。
Section A考點(diǎn)為合并報(bào)表的相關(guān)內(nèi)容，但不考整張報(bào)表的編制，比如本次考察了對(duì)于合并資產(chǎn)負(fù)債表的調(diào)整，知識(shí)點(diǎn)范圍相對(duì)比較集中，多以論述如何處理為主；另就是各類準(zhǔn)則的應(yīng)用及對(duì)應(yīng)案例下的道德風(fēng)險(xiǎn)討論。
Section B題目可考察考試大綱范圍內(nèi)的IFRS準(zhǔn)則和current issue。主要考察的是準(zhǔn)則，比如provision的確認(rèn)，收入準(zhǔn)則的五步法理解以及概念，都需要大家做比較深入的理解原理，在本次的考試中就占了較大比重。Ethic issue也是著重考察的點(diǎn)，要求學(xué)員對(duì)SBR的知識(shí)有全面的了解與掌握。
