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课程大纲
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                1.Part B The financial reporting framework
Chapter 1 The conceptual framework for financial reporting
		                                            
		                                        
2.Part C Reporting the financial performance of a range of entities
Chapter 2 IAS 16 Property Plant and Equipment
		                                            
		                                        
Chapter 3 IAS 40 Investment Property
		                                            
		                                        
Chapter 4 IAS 38 Intangible Assets
		                                            
		                                        
Chapter 5 IAS 36 Impairment of assets
		                                            
		                                        
Chapter 6 IAS 2 Inventories
		                                            
		                                        
Chapter 7 IAS 41 Agriculture
		                                            
		                                        
Chapter 8 IFRS 13 Fair value measurement
		                                            
		                                        
Chapter 9 IAS 20 Government Grants
		                                            
		                                        
Chapter 10 IAS 23 Borrowing Costs
		                                            
		                                        
Chapter 11 IAS 37 Provision,Contingent liabilities&Contingent asset
		                                            
		                                        
Chapter 12 IAS 10 Events after the Reporting Period
		                                            
		                                        
Chapter 13 IAS 12 Income tax
		                                            
		                                        
Chapter 14 IFRS 16 Lease
		                                            
		                                        
Chapter 15 IAS 19 Employee Benefits
		                                            
		                                        
Chapter 16 Financial instruments
		                                            
		                                        
Chapter 17 Revenue from contracts with customers
		                                            
		                                        
Chapter 18 IFRS 2 Share-based payment
		                                            
		                                        
Chapter 19 Non-current assets held for sale&Discontinued operation
		                                            
		                                        
Chapter 20 IAS 8 Accounting policies,changes in Accounting Estimates and Errors
		                                            
		                                        
3.Part D Financial statements of groups of entities
Chapter 21 IAS 21 Foreign transcations and entities
		                                            
		                                        
Chapter 22 Basic groups
		                                            
		                                        
Chapter 23 IAS 28 associate
		                                            
		                                        
Chapter 24 IFRS 11 Joint arrangements
		                                            
		                                        
Chapter 25 Changes in group structures: Step acquisitions
		                                            
		                                        
Chapter 26 Changes in group structures:Disposals and group reorganisations
		                                            
		                                        
Chapter 27 IAS 21 Foreign Subsidiary
		                                            
		                                        
Chapter 28 Group statement of cash flows
		                                            
		                                        
4.Part A Fundmental ethical and professional principles
Chapter 29 Professional and ethics duty of the accountant
		                                            
		                                        
5.Part D Financial statements of groups of entities
Chapter 30 IAS 24 Related Party Disclosures
		                                            
		                                        
Chapter 31 IFRS8 Segment Reporting
		                                            
		                                        
6.Part E Interpret financial statements for different stakeholders
Chapter 32 IAS 34 Interim Financial Reporting
		                                            
		                                        
Chapter 33&34 Interpreting financial statements for different stakeholders
		                                            
		                                        
7.Part F The impact of changes and potential changes in accounting regulation
Chapter 35 The impact of changes and potential changes in accounting regulation
		                                            
		                                        
8.Introduction
Introduction
		                                            
		                                        
9.机考平台操作指南
ACCA官网登陆方法
		                                            
		                                        
ACCA官网机考操作PM-FM
		                                            
		                                        
ACCA官网机考操作 P阶段
		                                            
		                                        
1.考试指导
考试指导
		                                            
		                                        
2.考前串讲
Chapter 1 The conceptual framework
		                                            
		                                        
Chapter 2 Business combinations
		                                            
		                                        
Chapter 3 IAS 2 Inventories&Chapter 4 IAS 16 PPE
		                                            
		                                        
Chapter 5 IAS 38 Intangible Assets
		                                            
		                                        
Chapter 6 IAS 40 &Chapter 7 IAS 41 &Chapter 8 IFRS 13
		                                            
		                                        
Chapter 9 IAS 36 Impairment of Assets
		                                            
		                                        
Chapter 10 IAS 37 Provisions,Contingent liabilities and Contingent assets
		                                            
		                                        
Chapter 11 IFRS 16&Chapter 12 IAS 19
		                                            
		                                        
Chapter 13 Financial Instrument
		                                            
		                                        
Chapter 14 IFRS 15 &Chapter 15 IAS 20
		                                            
		                                        
Chapter 16 IFRS 2 &Chapter 17 IAS 23
		                                            
		                                        
Chapter 18 IAS 2 &Chapter19 IAS 33&Chapter 20 IAS 10 &Chapter 21 IAS 8
		                                            
		                                        
Chapter 22 IAS 24 &Chapter 23 IFRS 5 &Chapter 24 IFRS 8 &Chapter25 IAS 34
		                                            
		                                        
Chapter 26 Accounting for business combinations and consolidations&Chapter 27 IAS 21
		                                            
		                                        
Chapter 28 IAS7 SOCFs&Chapter 29 IFRS 1&Chapter 30 IFRS for Small and Medium-sized Entities&Chapter 31 Better communication in Financial Reporting
		                                            
		                                        
Chapter 32 Interpret F/S for different stakeholders&Chapter 33 Ethics
		                                            
		                                        
3.模块一
知识点串讲
		                                            
		                                        
4.模块二
考纲更改和部分准则修订
		                                            
		                                        
5.模块三
考试基本情况和Exam tips
		                                            
		                                        
Q1 合并题应试汇总
		                                            
		                                        
Q2 道德
		                                            
		                                        
Q3/Q4 理论
		                                            
		                                        
6.模块四
机考注意事项
		                                            
		                                        
1.SBR 考前密押
SBR 考前密押卷
		                                            
		                                        
2.SBR考前密押卷
SBR Section A
		                                            
		                                        
SBR Section B
		                                            
		                                        
1.Strategic Business Reporting
【202303期】习题带练直播
		                                            
		                                        
【202306期】串讲直播
		                                            
		                                        
【202309期】习题带练直播
		                                            
		                                        
【202312期】考前冲刺集训
		                                            
		                                        
1.Introduction
Introduction
		                                            
		                                        
2.Part B The financial reporting framework
Chapter 1 The Conceptual Framework
		                                            
		                                        
3.Part C Repotring the financial performance of a range of entries
Chapter 2 IAS 8 Accounting policies, Changes in Accounting estimates and Errors
		                                            
		                                        
Chapter 3 IAS 2 Inventory
		                                            
		                                        
Chapter 4 IAS 41 Agriculture
		                                            
		                                        
Chapter 5 IFRS 13 Fair value measurement
		                                            
		                                        
Chapter 6 IAS 16 Property,Plant and Equipment
		                                            
		                                        
Chapter 7 IAS 40 Investment property
		                                            
		                                        
Chapter 8 IAS 38 Intangible Assets
		                                            
		                                        
Chapter 9 IAS 36 Impairment of asset
		                                            
		                                        
Chapter 10 IAS 37 Provisions, Contingent liabilities and Contingent assets
		                                            
		                                        
Chapter 11 IAS 10 Events after reporting period
		                                            
		                                        
Chapter 12 IFRS 16 Lease
		                                            
		                                        
Chapter 13 Financial instruments
		                                            
		                                        
Chapter 14 IAS 19 Employment benefits
		                                            
		                                        
Chapter 15 IFRS 2 Share-based payment
		                                            
		                                        
Chapter 16 IFRS 15 Revenue from Contracts with Customers
		                                            
		                                        
Chapter 17 IAS 20 Government grant
		                                            
		                                        
Chapter 18 IAS 23 Borrowing costs
		                                            
		                                        
Chapter 19 IAS 12 Income tax
		                                            
		                                        
4.Part D Financial statements of group of entities
Chapter 20 IFRS 3 Business Combination
		                                            
		                                        
Chapter 21 IFRS 10 Consolidated financial statements
		                                            
		                                        
Chapter 22 IAS 28 Investment in Associate & Joint ventures
		                                            
		                                        
Chapter 23 IFRS 11 Joint Arrangements
		                                            
		                                        
Chapter 24 Changes in group structures
		                                            
		                                        
Chapter 25 IFRS 5 NCA held for sale and discontinued operations
		                                            
		                                        
Chapter 26 IAS 21 The effects of changes in foreign exchange rates
		                                            
		                                        
Chapter 27 IAS 7 Statement of Cash Flows
		                                            
		                                        
Chapter 28-Presentation of Financial Statements
		                                            
		                                        
5.Part A Fundamental ethical and professional principles
Chapter 29-Ethics
		                                            
		                                        
6.Part E Interpreting financial statements for different stakeholders
Chapter 30-Interpretation of Financial Statements
		                                            
		                                        
7.Part F The impact of changes in accounting regulation
Chapter 31-Current issue
		                                            
		                                        
8.机考平台操作指南
ACCA官网登陆方法
		                                            
		                                        
ACCA官网机考操作PM-FM
		                                            
		                                        
ACCA官网机考操作 P阶段