1、SectionB备考要点计算 ratio ,分类别(profitability/liquidity/gearing/i n vest or)关注题目角色,以谁的角度写report又寸比 ratio :纟吉合题目要求,VS past year/competitors/industry benchmark特殊关注点:从无到有,变化迅速,人无我有,人有我优 思考:financing sources, overtrading cashflow, risk going concernsConsolidation FS 重要知识点FV of considerationShare exchangeDefer
2、red cashLoan noteContingent considerationFV Adjustment of net assetDepreciatio nFurther value in crease after acquisitionGoodwillImpairment of GoodwillMidyear acquisitiontime apportionIntra-group tradingSale &COSURP considering who is seller (S or P)Intra-group balancereceivables & payablesCIT & GIT
3、Intra-group loanInvestment & liabilityFinance cost & Investment incomeNCIFull methods(FV methods) VS proportionate methodsAssociateIntra-trading A&P: URP * P%Impairment of AssociateSingle entity重要知识点IAS16 PPEInitial Cost measurementDepreciationRevaluati on watch out DT from revaluationDisposalIFRS9
4、Financial instrumentFinance asset-FVTPL/FVTOCI/Amortizatio n-Watch out Issue costDebt instrument & Equity instrumentFinance liability-Loan noteConvertible loan noteIFRS15 Revenue5 steps to recognize revenueConstruction contractService-Deferred revenueAgency sale-sales & repurchase return leasebackFa
5、ctor receivablesIAS 2 Inventory adjustmentopening inventory+ purchase -closing inventory= cost of saleIAS 17 leaseFinance lease-NCL/CL & finance cost-Asset: CV & depreciationoperating leaseannual lease payment(time apportion)TaxCurrent taxDeferred tax-watch out DT from revaluationIAS 37Provision & c
6、ontingent liabilityIAS 33 EPSEPS 计算:full market issue bonus issue & right issueCashflowInvestment, operating f financing局部计算选择题高频考点梳理Framework选择题文字题为主Qualitative characteristics 理解应用Recognition结合田可准则考察会计处理是否正确Measurement结合任何准则考察会计处理是否正确Historical cost, replacement cost, current costConceptual framew
7、orkIAS 16 PPEInitial measurement costCapital expenditure VS revenue expenditureRevaluationIAS 36 ImpairmentIndicators-carrying value recoverable amount-external or internal indicatorCalculati onLower of carrying value-FV -cost to sell, Value in useCGUorder to impairment-1st specific damaged Asset2nd
8、 Goodwill-3rd other asset (pro rata allocation)IAS 38 Intangible assetRecog nition-Research & development (capitalized criteria)Amortizati on-Finite lifeInfinitive life : impairment reviewIFRS 5 NCA - Held for sale & discontinued operationsRecognition Criteria 分类为 IFRS5 的条件Measureme nt-Lower of:l.FV
9、-cost to sell2.CVNo depreciation being held for saleIAS 23 Borrowing costConditions to be met for capitalizationInterest expenseIAS 20 Government GrantRevenue VS capital grantDeferred income / deducted from value of assetIAS 40 investment propertyFV to p/lIAS 2 InventoryValued at lower of 1: NRV=sel
10、ling price - cost to sell2:Costopening inventory + purchase -closing inventory二 cost of saleIAS 41 AgricultureScopeMeasurement: FVIFRS 15 (IAS 18/IAS11) revenue文字题-Revenue确认时点及金额结合 sales & repurchase z sales &lease back zFactor receivables/agency sales/sales & return 等特殊事项处理。-Construct!on contract-A
11、mount to recognized as revenueIAS 37 provision计算 provision常见provision的类型Provision VS contingent liability/contingent asset文字部分finance lease分类条件计算 finanee lease - NCL/CL &operating lease - annual lease payment-FVTPL/FVTOCI/Amortization-issue costDebt instrument &Equity instrument-Convertible loan not
12、ebonus issue &DEPS 计算:convertible loan note & optionIAS 8 Accounting Policies, Accounting Estimates & Error 对比 accounting policy & accounting estimationError& fraud更正,注意大题当中处理IAS 10 Adjustment VS non- Adjustment events大题高频考点梳理合并报表大题如果考15分合并报表,则在选择题当中分值较大,所以合并报表基本知识都 需要掌握。文字题Group” control z significant influenceScope of consolidation合并报表的局部小计算Ratio analysis 选择题分析 factor in flue nee ratioratio analysis limitation简单计算Non-for-profit organizationMeasurement指标选取Objectives of Non-for-profit以上就是楷博财经对F7中重要知识点和高频考点的总结。希望能帮助同学们抓住重点, 更好地进行有针对性的复习!在此,也祝各位同学都能够pass pass pass!更多考试资料,可以登录楷博财经官网获取!
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