F7Q: ACCA F7考试题型是怎样的?A: All questions in the F7 exam are compulsory. The F7 exam contains a mix of objective test and longer style questions with a ...
For almost all entities other than financial institutions, revenue is the largest single number in the financial statements. It is also a number that ...
Complex lease terms mean that it is often difficult to determine how they should be classified. This article examines IAS 17 and sheds some light on t...
14年12月考试是改变题型后的第一次考试,没有参考. 很多同学觉得没底,不清楚考试内容,架构,题型和重点。其实,大家没有必要焦虑,总的来说,此次题型改变没有增加考试难度,而是增加了广泛度。题型首先,说说题型。试卷分为section A and B两个部分。Section AA部分20道选择题,共40...
IFRS15-Revenue from contracts with customers1发布原因收入是财务报表使用者评估企业经营业绩的重要指标。但是,国际财务报告准则(IFRS)与美国公认会计准则(USGAAP)对收入确认给出了不同的要求,而且两套准则都有待完善。国际财务报告准则对收入确认方法仅提...