2024年9月ACCA考试SBR考情分析！题目常规？整体不难？

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查看9月ACCA考试各科目考察点及考情分析

SBR考情分析整理完毕！先来看看考生反馈的考察点。

2024年9月【考生反馈版】

Q1: 

1. Adjusting consolidated statement of financial position(包括子公司转为associate ,NCAHFS的调整,goodwill的计算) 

2. Definition of Control

3. IFRS 9 Financial Instruments-Financial liability

4. IFRS 16 Lease-leaseback

5. Draft SOFP

6. IAS 19 Employee Benefits: DB 员工福利的计算（defined benefits plan）

Q2&Q3&Q4:

1. IAS 16 Property, Plant and Equipment(dismantle cost)

2. IAS 37 Provisions, Contingent Liabilities and Contingent Assets

3. IAS 20 Accounting for Government Grants and Disclosure of Government Assistance

4. IFRS 9 Financial Instruments- debt instrument measured at FVTOCI 

5. IAS 38 Intangible Assets

6. IAS 12- Deferred tax (DTA)

7. IAS 21 Function al Currency

8. IAS 36 Impairment of Assets

9. IAS 40 Investment Property(FV model and Cost model)

10. Disposal of non current asset

11. IFRS 16 Lease-financial lease or operating lease /sublease

12. IFRS 15 Revenue from Contracts with Customers（recognise: over time or at a point）

13. Ethical issue

14. Accounting Issue 和Apm Underlying profit  

15. IFRS 2 Cash settle share based payment -Post employment benefits

后续考试完成后，还会给相关考察内容的分析，大家可以关注一下【 考试动态 】页面哦！

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