ACCAFR?(財(cái)務(wù)報(bào)告)的考綱有什么內(nèi)容呢？今天高頓ACCA小編就來(lái)為大家講解一下ACCA???FR財(cái)務(wù)報(bào)告)的考綱解析，一起來(lái)看看吧。
　　?Financial Reporting(International)
　　主要內(nèi)容
　　A.Discuss and apply a conceptual and regulatoryframeworks for financial reporting討論并應(yīng)用財(cái)務(wù)報(bào)告的概念和監(jiān)管框架
　　B.Account for transactions in accordance with Internationalaccounting standards按照國(guó)際會(huì)計(jì)準(zhǔn)則記帳
　　C.Analyse and interpret financial statements分析和解釋財(cái)務(wù)報(bào)表
　　D.Prepare and present financial statements for singleentities and business combinations in accordance with International accountingstandards根據(jù)國(guó)際會(huì)計(jì)準(zhǔn)則為單體及集團(tuán)合并編制提供財(cái)務(wù)報(bào)表。
ACCA,ACCA考綱,財(cái)務(wù)報(bào)告
　　The syllabus大綱
　　A.The conceptual and regulatory framework forfinancial reporting財(cái)務(wù)報(bào)告的概念和管理框架
　　1.The need for a conceptual framework and thecharacteristics of useful information對(duì)概念框架和有用信息的需求
　　2.Recognition and measurement確認(rèn)和計(jì)量
　　3.Regulatory framework監(jiān)管框架
　　4.The concepts and principles of groups andconsolidated financial statements集團(tuán)合并財(cái)務(wù)報(bào)表的概念和原則
　　B.Accounting for transactions in financial statements財(cái)務(wù)報(bào)表中經(jīng)濟(jì)業(yè)務(wù)的記賬準(zhǔn)則
　　1.Tangible non-current assets有形非流動(dòng)資產(chǎn)
　　2.Intangible assets無(wú)形資產(chǎn)
　　3.Impairment of assets資產(chǎn)減值
　　4.Inventory and biological assets存貨和生物資產(chǎn)
　　5.Financial instruments金融工具
　　6.Leasing租賃
　　7.Provisions and events after the reporting period預(yù)計(jì)負(fù)債和報(bào)告期后事項(xiàng)
　　8.Taxation稅
　　9.Reporting financial performance報(bào)告財(cái)務(wù)業(yè)績(jī)
　　10.Revenue收入
　　11.Government grants政府補(bǔ)助
　　12.Foreign currency transactions外匯交易
　　C.Analysing and interpreting the financial statementsof single entities and groups分析和解釋單體和集團(tuán)的財(cái)務(wù)報(bào)表
　　1.Limitations of financial statements財(cái)務(wù)報(bào)表的局限性
　　2.Calculation and interpretation of accounting ratiosand trends to address users’and stakeholders’needs計(jì)算和解釋會(huì)計(jì)比率和趨勢(shì)分析，以滿足用戶和利益相關(guān)者的需求
　　3.Limitations of interpretation techniques解釋技術(shù)的局限性
　　4.Specialised,not-for-profit,and public sectorentities專(zhuān)業(yè)組織、非盈利組織和公共部門(mén)的財(cái)務(wù)報(bào)表
　　D.Preparation of financial statements編制財(cái)務(wù)報(bào)表
　　1.Preparation of single entity financial statements編制單體財(cái)務(wù)報(bào)表
　　2.Preparation of consolidatied financial statementsincluding an associate準(zhǔn)備合并財(cái)務(wù)報(bào)表，包括一個(gè)聯(lián)營(yíng)企業(yè)