acca examiner articleF7

普通来源： 2013-08-12

ACCA考官会定期根据一些考试重点、难点撰写分析性文章，帮助学生在学习过程中充分理解知识点，以确保考生在考试过程中，答题思路的准确性，以下是关于F7（财务报告）的考官文章：

F7 财务报告（INT）下载F7全部文章
Revenue recognition	点击下载	Lease - operating or finance?	点击下载
What is a financial instrument? - part 1	点击下载	What is a financial instrument? - part 2	点击下载
The need for and an understanding of a conceptual framework	点击下载	IASB's Conceptual Framework for Financial Reporting	点击下载
Reporting performance	点击下载	How to account for property	点击下载
Accounting for leases	点击下载	Accounting for property, plant and equipment	点击下载
Reporting changes	点击下载	IFRS 3 Business Combinations	点击下载
Performance appraisal	点击下载	Not-for-profit organisations - part 1	点击下载
Not-for-profit organisations - part 2	点击下载	Impairment of goodwill	点击下载
Deferred tax	点击下载	Construction contracts	点击下载
IAS 1, Presentation of Financial Statements	点击下载	Research and development	点击下载
Property, plant and equipment, and tangible fixed assets - part 1	点击下载	Property, plant and equipment, and tangible fixed assets - part 2	点击下载
Suspense accounts and error correction	点击下载	Dealing with debtors	点击下载