F7Q: ACCA F7考試題型是怎樣的?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月考試是改變題型后的第一次考試,沒有參考. 很多同學覺得沒底,不清楚考試內容,架構,題型和重點。其實,大家沒有必要焦慮,總的來說,此次題型改變沒有增加考試難度,而是增加了廣泛度。題型首先,說說題型。試卷分為section A and B兩個部分。Section AA部分20道選擇題,共40...
6Principles or rules-based codes of CG 原則和規(guī)則導向的治理CG structures can be voluntarily complied w/ & any departures from best practice can be explained...
IFRS15-Revenue from contracts with customers1發(fā)布原因收入是財務報表使用者評估企業(yè)經營業(yè)績的重要指標。但是,國際財務報告準則(IFRS)與美國公認會計準則(USGAAP)對收入確認給出了不同的要求,而且兩套準則都有待完善。國際財務報告準則對收入確認方法僅提...