ACCA考试12月份 F7科目改革解读

ACCA考试12月份 F7科目改革解读

PAPER F7, FINANCIAL REPORTING

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Syllabus changes
The additions to Paper F7 are shown in Table 7 below:

Table 7 – Additions to Paper F7

B4(b)

Apply the requirements of relevant accounting standards for biological assets

The principles of IAS 41, Agriculture have been introduced to the Paper F7 syllabus

Deletions to Paper F7 are shown in Table 8 below:

Table 8 – Deletions to Paper F7

Ref in prior year study guide
A1(c)	Indicate the circumstances and required disclosures where a ‘true and fair’ override may apply
B2(a)	Describe the structure and objectives of the IFRS Foundation, the International Accounting Standards Board (IASB), the IFRS Advisory Council (IFRS AC) and the IFRS Interpretations Committee (IFRS IC).
B9(b)	Record entries relating to income tax in the accounting records
E1(c)	Recognise how related party relationships have the potential to mislead users	This has been removed to clarify that no knowledge of disclosure of related parties is required.

There have been changes to how certain outcomes are grouped into sections within the syllabus. These changes are outlined below:

· The conceptual and regulatory framework outcomes have been combined into one section. This section, A, also now includes the concepts relating to group accounting

· The outcomes relating to substance over form, revenue and construction contracts have been grouped together in subject area B10

· The outcome relating to government grants (previously grouped with the non-current assets outcomes) has been separately classified as subject area B11 to clarify that both revenue based and capital grants can be examined.

· Preparation of financial statements of both single entities and groups are now combined within section D.

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