24年6月ACCA SBR科目考试已经结束了，同学们一定都想了解本次考试都考了哪些题目，融跃老师为大家进行了考点汇总，帮助大家了解考试的重点。

Q1:

1.Consolidated financial statements- Adjusting consolidated statement of financial position(子公司转为联营公司)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

本次考试题目常规。依旧要跟大家强调的是需要全面准备，全考纲复习。

Section A考点为合并报表的相关内容，但不考整张报表的编制，比如本次考察了对于合并资产负债表的调整，知识点范围相对比较集中，多以论述如何处理为主；另就是各类准则的应用及对应案例下的道德风险讨论。

Section B题目可考察考试大纲范围内的IFRS准则和current issue。主要考察的是准则，比如provision的确认，收入准则的五步法理解以及概念，都需要大家做比较深入的理解原理，在本次的考试中就占了较大比重。Ethic issue也是着重考察的点，要求学员对SBR的知识有全面的了解与掌握。