ACCA FR

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ACCA 2021, ACCA Courses 2021

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ACCA FR

课程介绍
课程包含与大纲

Course Features

Lectures 130
Quizzes 0
Duration 50 hours
Skill level All levels
Language English
Students 0
Assessments Yes

课程包含与大纲

22 Sections
130 Lessons
10 Weeks

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Introduction
1
- 2.1
  Introduction – 课程介绍
Conceptual and Regulatory Framework
6
- 3.1
  Chapter 1—01 1.1-1.2 The IASB Framework
- 3.2
  Chapter 1—02 1.3 Qualitative Characteristics
- 3.3
  Chapter 1—03 1.4 The Elements of Financial Statements
- 3.4
  Chapter 1—04 1.5 Recognition
- 3.5
  Chapter 1—05 1.6-1.7 Measurement
- 3.6
  Chapter 2—01 The Regulatory Framework
Presentation of Published FS
2
- 4.1
  Chapter 3—01 1. Statement of Financial Position
- 4.2
  Chapter 3—02 SOCI
PPE
11
- 5.1
  Chapter 4—01 1. Definition & Recognition
- 5.2
  Chapter 4—02 2.1 Initial Measurement
- 5.3
  Chapter 4—03 2.2 Subsequent Expenditure
- 5.4
  Chapter 4—04 2.2.1 Depreciation Method
- 5.5
  Chapter 4—05 2.2.1 Changes in Accounting Estimates
- 5.6
  Chapter 4—06 小小总结，自己动手，丰衣足食
- 5.7
  Chapter 4—07 2.3 Subsequent Measurement
- 5.8
  Chapter 4—08 Disposal of PPE
- 5.9
  Chapter 4—09 2.3.2 Revaluations
- 5.10
  Chapter 4—10 2.4 Disclosure
- 5.11
  Chapter 4—11 3. Complex Assets
Investment Property
5
- 6.1
  Chapter 5—01 1. Definition & Recognition
- 6.2
  Chapter 5—02 3. Measurement
- 6.3
  Chapter 5—03 3.2.3 Transfers
- 6.4
  Chapter 5—04 Example 1
- 6.5
  Chapter 5—05 Example 2
Borrowing Costs
3
- 7.1
  Chapter 6—01 1. Recognition
- 7.2
  Chapter 6—02 2.1 Capitalisation Duration
- 7.3
  Chapter 6—03 2.2 The Rate of Interest to Be Taken
Intangible Assets
3
- 8.1
  Chapter 7—01 1. Definition
- 8.2
  Chapter 7—02 2. Recognition
- 8.3
  Chapter 7—03 3. Measurement
Impairment of Assets
10
- 9.1
  Chapter 8—01 1. Basic Concept and Indicator
- 9.2
  Chapter 8—02 2. Impairment Test
- 9.3
  Chapter 8—03 2.2 Recognition and Measurement of an Impairment
- 9.4
  Chapter 8—04 先减值后增值
- 9.5
  Chapter 8—05 Example
- 9.6
  Chapter 8—06 小结
- 9.7
  Chapter 8—07 3. Cash Generating Units
- 9.8
  Chapter 8—08 Example 1 and 2
- 9.9
  Chapter 8—09 4. After the Impairment Review
- 9.10
  Chapter 8—10 Example 1
Inventories
3
- 10.1
  Chapter 9—01 1. Definitions
- 10.2
  Chapter 9—02 2.2 Net Realisable Value (NRV)
- 10.3
  Chapter 9—03 补充知识点
Agriculture
3
- 11.1
  Chapter 10—01 1. Definition & Recognition
- 11.2
  Chapter 10—02 2. IAS 41Agriculture – Scope
- 11.3
  Chapter 10—03 3. Measurement
Leasing
7
- 12.1
  Chapter 11—01 1. Identifying a Lease
- 12.2
  Chapter 11—02 2.1 Initial Measurement
- 12.3
  Chapter 11—03 2.2.1 Subsequent measurement of the Right-of-Use Asset
- 12.4
  Chapter 11—04 2.2.2 Subsequent Measurement of Lease Liability
- 12.5
  Chapter 11—05 Example 2 and 3
- 12.6
  Chapter 11—06 Presentation
- 12.7
  Chapter 11—07 小结
Financial Instruments
13
- 13.1
  Chapter 12—01 1. Definitions
- 13.2
  Chapter 12—02 2. Recognition
- 13.3
  Chapter 12—03 Financial Asset – Debt Instruments
- 13.4
  Chapter 12—04 Financial Asset – Debt Instruments
- 13.5
  Chapter 12—05 Financial Asset – Debt Instruments
- 13.6
  Chapter 12—06 Financial Assets-Equity Instruments
- 13.7
  Chapter 12—07 Example 3
- 13.8
  Chapter 12—08 4.1 Loan Note Debenture Bonds
- 13.9
  Chapter 12—09 Example 1
- 13.10
  Chapter 12—10 4.2 Compound Instruments – Convertible Loan Note
- 13.11
  Chapter 12—11 Example 2
- 13.12
  Chapter 12—12 4.3-6
- 13.13
  Chapter 12—13 小小总结自己动手丰衣足食
Provisions and Events After the Reporting Period
11
- 14.1
  Chapter 13—01 2. Provision
- 14.2
  Chapter 13—02 Example 1-Example 3
- 14.3
  Chapter 13—03 Decommissioning or Abandonment Costs
- 14.4
  Chapter 13—04 4.1 Restructuring
- 14.5
  Chapter 13—05 4.2 Future Events
- 14.6
  Chapter 13—06 4.3 Reimbursements
- 14.7
  Chapter 13—07 4.4 Future Operating Losses-4.6
- 14.8
  Chapter 13—08 5. Contingent Liability
- 14.9
  Chapter 13—09 6. Contingent Assets
- 14.10
  Chapter 14—01 1. IAS 10 Events After the Reporting Period
- 14.11
  Chapter 14—02 1.2 Non-Adjusting Event
Income Tax
13
- 15.1
  Chapter 15—01 Current Tax
- 15.2
  Chapter 15—02 1. Current Tax
- 15.3
  Chapter 15—03 Example 2
- 15.4
  Chapter 15—04 Example Tax Losses Carried Back
- 15.5
  Chapter 15—05 2. Deferred Tax产生的原因
- 15.6
  Chapter 15—06 Permanent Differences & Temporary Differences
- 15.7
  Chapter 15—07 Temporary Differences
- 15.8
  Chapter 15—08 Example 2
- 15.9
  Chapter 15—09 Example 3
- 15.10
  Chapter 15—10 小总结，梳理思路
- 15.11
  Chapter 15—11 3. Revalued Assets-Example 1
- 15.12
  Chapter 15—12 Example 2
- 15.13
  Chapter 15—13 Example 3
Revenue and Government Grants
2
- 16.1
  Chapter 16 IFRS 15 Revenue From Contracts with Customers
- 16.2
  Chapter 17 IAS 20 Government Grants
NCA Held for Sale and Discontinued Operations
1
- 17.1
  Chapter 18 IFRS 5
IAS 8
1
- 18.1
  Chapter 19 IAS 8
Earnings per Share
10
- 19.1
  Chapter 20—01 1. Earnings per Share
- 19.2
  Chapter 20—02 2.1 Issue at Full Market Price
- 19.3
  Chapter 20—03 2.2 Bonus Issue
- 19.4
  Chapter 20—04 2.3 Rights Issue
- 19.5
  Chapter 20—05 2.3 Rights Issue
- 19.6
  Chapter 20—06 Example 3
- 19.7
  Chapter 20—07 3. Diluted EPS
- 19.8
  Chapter 20—08 3.1 Convertible Bonds
- 19.9
  Chapter 20—09 3.2 Share options
- 19.10
  Chapter 20—10 4. Significance of Earnings per Share
Foreign Currency
4
- 20.1
  Chapter 21—01 1. Definitions
- 20.2
  Chapter 21—02 2.2.1 Monetary Items
- 20.3
  Chapter 21—03 2.2.2 Non-monetary Items
- 20.4
  Chapter 21—04 Chapter 21 小节
Statements of Cash Flows
7
- 21.1
  Chapter 22—01 1. Purpose of The Statement of Cash Flows
- 21.2
  Chapter 22—02 2. Cash & Cash Equivalents
- 21.3
  Chapter 22—03 Example 1
- 21.4
  Chapter 22—04 IAS 7 Statement of Cash Flows
- 21.5
  Chapter 22—05 IAS 7 Statement of Cash Flows
- 21.6
  Chapter 22—06 Example 2
- 21.7
  Chapter 22—07 5. Interpretation of Cash Flow Data
Calculation and Interpretation of Accounting Ratios and Trends
12
- 22.1
  Chapter 23—01 1. Introduction
- 22.2
  Chapter 23—02 1.1 Profitability
- 22.3
  Chapter 23—03 BPP 第219题的计算
- 22.4
  Chapter 23—04 BPP第219题 Profitability的分析
- 22.5
  Chapter 23—05 1.2 Liquidity
- 22.6
  Chapter 23—06 Example 1
- 22.7
  Chapter 23—07 1.3 Gearing
- 22.8
  Chapter 23—08 BPP第219题 liquidity 的分析
- 22.9
  Chapter 23—09 BPP第219题 gearing 的分析
- 22.10
  Chapter 23—10 1.4 Investors ’Ratios Investment Ratio
- 22.11
  Chapter 23—11 2. Limitation of Ratio Analysis
- 22.12
  Chapter 23—12 3. Not-for-Profit and Public Sector Entities
The Consolidated Statement of FP,P&L and OCI
2
- 23.1
  Chapter 24 Consolidated Financial Statements
- 23.2
  Chapter 25 Consolidated Financial Statements