ACCA考试个人总结

2.对 Normally 敏感，因为接下来肯定要转折。3.多写准则，IAS + 名字 states that…Current issueLast question¤ recently issued or revised financial reporting standards¤ discussion papers and exposure drafts¤ recent developments in international harmonization¤ Current business issues which impact financial reporting.LeaseIt introduces the ‘right-of-use’ model, under which the lessee will recognize an asset and a liability for all leases entered into.TaxManagement commentaryThe commentary could be known as an Operating and Financial Review (OFR), Business Review, Management’s Discussion and Analysis (MD&A) or Management’s Report.The IASB proposes that management commentary should contain information on the following:¤ the nature of the business¤ management’s objectives and strategies for meeting those objectives¤ the entity’s most significant resources, risks and relationships¤ the results of operations and prospects, and¤ the critical performance measures and indicators that management uses to evaluate the entity’s performance against stated objectives.FrameworkIFRS 1 First-time adoption of international financial reporting standard 第一次启用 IFRS，要把所有 cost remeasure to fair value, 此后再使用 cost modelIFRS 9 FINANCIAL INSTRUMENTS There is increased emphasis on fair value accounting and reporting, which is regarded as both relevant and reliable information to those interested in financial reports.The number of classifications of financial assets has been reduced from four to three:Financial assets at fair value through profit or loss (FVTPL)includes any financial assets held for trading purposes and also derivatives, unless they are part of a properly designated hedging arrangement. Debt instruments will b...