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ACCA SBR主要考試內(nèi)容
SBR戰(zhàn)略商業(yè)報(bào)告是ACCA考試科目當(dāng)中至為核心的一門，該科目是2018年9月之后改革的新科目，該科目的主要考試內(nèi)容如下：
MAIN CONTENT主要內(nèi)容
A.Apply fundamental ethical and professionalprinciples to ethical dilemmas and discuss the consequences of unethicalbehavior將基本的道德和專業(yè)原則應(yīng)用于道德困境，并討論不道德行為的后果
B.Evaluate the appropriateness of the financialreporting framework and critically discuss changes in accounting regulation評(píng)估財(cái)務(wù)報(bào)告框架的適當(dāng)性，討論會(huì)計(jì)監(jiān)管的變化
C.Apply professional judgement in the reporting ofthe financial performance of a range of entities在報(bào)告財(cái)務(wù)業(yè)績(jī)時(shí)使用專業(yè)判斷
NOTE the learning outcomes in Section C of the syllabus can apply to:single entities,groups,public sector entities and not-for profit entities(where appropriate)
請(qǐng)注意：大綱C部分的學(xué)習(xí)成果適用于:單個(gè)財(cái)務(wù)報(bào)表、集團(tuán)、公營(yíng)機(jī)構(gòu)及非盈利實(shí)體(如適用)
D.Prepare the financial statements of groups ofentities編制集團(tuán)的財(cái)務(wù)報(bào)表
E.Interpret financial statements for differentstakeholders為不同的利益相關(guān)者解釋財(cái)務(wù)報(bào)表
F.Communicate the impact of changes and potentialchanges in accounting regulation on financial reporting溝通會(huì)計(jì)監(jiān)管的變化和潛在變化對(duì)財(cái)務(wù)報(bào)告的影響
The syllabus大綱
A.Fundamental ethical and professional principles基本道德和專業(yè)原則
1.Professional behaviour and compliance withaccounting standards專業(yè)行為及遵守會(huì)計(jì)準(zhǔn)則
2.Ethical requirements of corporate reporting and theconsequences of unethical behaviour企業(yè)報(bào)告的道德要求及不道德行為的后果
B.The financial reporting framework財(cái)務(wù)報(bào)告框架
1.The applications,strengths and weaknesses of theaccounting framework會(huì)計(jì)框架的應(yīng)用、優(yōu)缺點(diǎn)
C.Reporting the financial performance of a range ofentities報(bào)告實(shí)體的財(cái)務(wù)業(yè)績(jī)
1.Revenue收入
2.Non-current assets非流動(dòng)資產(chǎn)
3.Financial instruments金融工具
4.Leases租賃
5.Employee benefits員工福利
6.Income taxes所得稅
7.Provisions,contingencies and events after thereporting date預(yù)計(jì)負(fù)債、或有事項(xiàng)和報(bào)告日期后的事件
8.Share-based payment股份支付
9.Fair Value Measurement公允價(jià)值計(jì)量
10.Reportingrequirements of small and medium-sized entities(SMEs)中小型企業(yè)的報(bào)告規(guī)定
11.Other reporting issues其他報(bào)告問題
D.Financial statements of groups of entities實(shí)體集團(tuán)的財(cái)務(wù)報(bào)表
1.Group accounting including statements of cash flows集團(tuán)會(huì)計(jì)包括現(xiàn)金流量表
2.Associates and joint arrangements聯(lián)營(yíng)公司及合營(yíng)
3.Changes in group structures集團(tuán)結(jié)構(gòu)改變
4.Foreign transactions and entities外匯交易及外國(guó)實(shí)體企業(yè)
E.Interpret financial statements for differentstakeholders為不同的利益相關(guān)者解釋財(cái)務(wù)報(bào)表
1.Analysis and interpretation of financialinformation and measurement of performance財(cái)務(wù)信息的分析和解釋以及業(yè)績(jī)的衡量
F.The impact of changes and potential changes inaccounting regulation會(huì)計(jì)監(jiān)管變化的影響和潛在變化
1.Discussion of solutions to current issues infinancial reporting討論財(cái)務(wù)報(bào)告中當(dāng)前問題的解決方案
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