融跃教育

基础班

• 1.机考平台操作指南

  • ACCA官网登录方法

    

  • ACCA官网机考操作 PM-FM

    

• 2.Introduction

  • 0-1 Introduction

    

• 3.Chapter 1 The IASB’s Conceptual Framework

  • 1-1 Objective

    

  • 1-2. Qualitative characterietics

    

  • 1-3 Definition, Recognition & Derecognitio

    

  • 1-4 Measurement

    

  • 1-5 Presentation

    

• 4.Chapter 2 The Regulatory Framework

  • 2-1 Regulatory framework

    

• 5.Chapter 3 Tangible Non-current assets

  • 3-1. IAS 16 -Definition, Recognition & Initial measurement

    

  • 3-2. IAS 16-Subsequent measurement-Depreciation

    

  • 3-3. IAS 16-Subsequent measurement-Revaluation model

    

  • 3-4. IAS 16-Disposal

    

  • 3-5. IAS 40 Investment property

    

  • 3-6.IAS 23 Borrowing costs

    

• 6.Chapter 4 Intangible Non-current assets

  • 4-1. IAS 38-Recognition

    

  • 4-2. IAS 38-Measurement

    

• 7.Chapter 5 Impairment of assets

  • 5-1. IAS 36-Impairment review

    

  • 5-2. CGUs

    

  • 5-3. Reversal of a previous loss

    

• 8.Chapter 6 Inventory, Non-current assets held for sale and biological assets

  • 6-1 IFRS 5 HCAHFS and Discontinued operation

    

  • 6-2 IAS 2 Inventory

    

  • 6-3 IAS 41 Agriculture

    

  • 6-4 IFRS 13 Fair value measurement

    

• 9.Chapter 7 Revenue&Government grant

  • 7-1 IFRS15-FIVE step model

    

  • 7-2 IFRS15-FIVE step model-Exercises

    

  • 7-3 IFRS15-Construction contract

    

  • 7-4 IFRS15-Common types of transactions

    

  • 7-5 IAS20-Government grant

    

  • 7-6 IAS20-Repayment of GG

    

• 10.Chapter 8 Foreign currency transactions

  • 8-1 Foreign currency transactions

    

• 11.Chapter 9 Lease

  • 9-1 IFRS16-lessess accounting

    

  • 9-2 IFRS16-lessess accounting-Exercises

    

  • 9-3 IFRS16-Recognition exemption

    

  • 9-4 IFRS16-Sale&leaseback

    

• 12.Chapter10 Financial instruments

  • 10-1 Definition,Recognition&Derecognition

    

  • 10-2 Measurement of FA-Investment in debt

    

  • 10-3 Investment in shares

    

  • 10-4 Measurement of financial liability and equity instrument

    

• 13. Chapter 11 Provisions & Events after reporting period

  • 11-1 Definition,recognition&measurement of provisions

    

  • 11-2 Types of provisions

    

  • 11-3 Contingencies

    

  • 11-4 IAS 10

    

• 14. Chapter 12 Income tax

  • 12-1 Current tax.

    

  • 12-2 Deferred tax

    

  • 12-3 Calculation of deferred tax

    

  • 12-4 Effect of revaluation

    

• 15.Chapter 13-Accounting policies, accounting estimates and Errors

  • 13-1 Accounting policies, accounting estimates and Errors

    

• 16.Chapter 14-Preparation of single entity financial statement

  • 14-1. Proforma

    

  • 14-2. Exercise

    

• 17. Chapter 15 IAS 7 Statement of cash flows

  • 15-1.Poforma

    

  • 15-2.Preparation

    

  • 15-3.Exercise

    

• 18.Chapter 16 Introduction to groups

  • 16-1 Introduction to groups

    

• 19.Chapter 17 The consolidated statement of financial position

  • 17-1 Basic principles

    

  • 17-2. Consideration transferred

    

  • 17-3.Fair value adjustments

    

  • 17-4.Intra-group transaction&Goodwill impairment

    

  • 17-5.Preparation

    

• 20. Chapter18-Consolidated statement of comprehensive income

  • 18-1 Approach&Adjustments

    

  • 18-2 Disposal of a subsidiary

    

• 21.Chapter 19-Accounting for associates

  • 19-1 Investment in associate

    

  • 19-2 Preparation of CSOCI-2020年3月6月-Plank Group

    

• 22.Chapter 20 Interpretation of financial statements

  • 20-1 Ratio regarding performance

    

  • 20-2 Ratio regarding position

    

  • 20-3 IAS 33 EPS-Baisc EPS

    

  • 20-4.IAS3 EPS-Diluted EPS

    

  • 20-5.Interpretation

    

  • 20-6.Exercise-2017年9月12月Q31