F3

Q：ACCA F3的考试题型有哪些？

A：All questions in the F3 exam are compulsory. The F3 exam contains 35 objective test (OT) questions which are each worth 2 marks. There are also two 15-mark multi-task questions (MTQ). The F3 exam is available in paper-based and computer-based exam formats. The MTQs cover financial statements preparation (for either a sole trader or a company) and group accounting.

Q：ACCA学员在哪里可以找到考纲？

A：Candidates and tuition providers are advised to regularly review the syllabus guidance published on the ACCA website.

Q：ACCA F3考试中IFRS会如何考察？

A：The ACCA website contains a list of examinable documents for F3 Financial Accounting.

Q：ACCA官网只提供了 F1/F2/F3样卷各一篇，之后会不会出更多F1/F2/F3的样卷？

A：No, there are not plans to publish more F1, F2 and F3 papers on our website. Please read the study guides produced by our official publishers for further examples of exam questions.

Q：ACCA F3会考IFRS15吗？

A：No. Although IFRS15 was issued in May 2014, it is not examinable in F3 in the period to August 2016.  F3 will continue to apply the principles of IAS18 Revenue.   IFRS15 is listed as an examinable document for F7 Financial Reporting and P2 Corporate Reporting.

Q：为什么partnership不在ACCA F3的考纲之列？

The FFA/F3 syllabus is designed to be suitable for candidates without any existing knowledge of the subject. Consequently the syllabus coverage is wide.

We felt that including detailed accounting of partnerships would make the syllabus unwieldy.  However, the basic concept of what a partnership is continues to be part of the syllabus - just not the detailed accounting.

The impact of this on all other ACCA papers is minimal. Once candidates have understood the basic accounting principles for a business, these are easily transferrable to any business structure.

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