ACCAglobal Accountant杂志-2012年四月刊第六讲

ACCAglobal Accountant杂志-2012年四月刊第六讲  

ACCA Student Accountant magazine archive  April 2012

Preparing simple consolidated financial statements

制备简单的合并财务报表
Although 2011 saw a number of new accounting standards issued in respect of groups, throughout 2012 the Paper F3/FFA syllabus still continues to
examine the principles contained in:
• IAS 27, Consolidated and Separate Financial Statements
• IAS 28, Investments in Associates
• IFRS 3, Business Combinations
From December 2011, Paper F3/FFA saw two main new examinable areas added to its syllabus – the preparation of simple consolidated financial
statements and the interpretation of financial statements. This article focuses on some of the main principles of consolidated financial statements that a candidate must be able to understand and gives examples of how they may be tested in multiple-choice questions (MCQs).It does not attempt to cover every technical aspect of consolidation, but to give candidates the tools they need to prepare for the style and level of testing, they
can expect to see in this paper.