19年12月acca sbr 考点提醒！
作者： 发布时间：2019-12-09 14:30
sbr
you should start by reading the examiner’s approach article on the 凯发登录网址 website.while you are there read any other exam technique and technical articles.
in section a the first q will be based ongroup accounting and may include complications such as a foreign subsidiary,discontinued activities,disposals and/or acquisitions.be ware that this q maytest consolidation statements of cash flows as was the case in december 2018.
the second q will cover the reporting and ethical implications in a given scenario.make sure you consider ant threats tothe fundamental principles of acca’s code of ethics and conduct in your answer.
section b will always include a question or part-question involving the analysis or appraisal of information from the perspective of a stakeholder.in the december 2018 exam this involved explaining the nature of tax accounting in the financial statements to aninvestor.even if this sounds daunting,make sure you have a go at answering the q.
current issues could be examined in either section a or section b.the conceptual framework and associated exposure draft have featured a lot in both the september 2018 and december 2018 exams–be prepared for this to be the case in december 2019 as well.
泽稷教育acca小编给大家准备了一些电子版资料，电子版的也很适合在地铁上查阅：
泽稷教育acca小编给大家准备了一些电子版资料，电子版的也很适合在地铁上查阅：
