F7 Financial Reporting SYLLABUS AND STUDY GUIDE

F7 Financial Reporting SYLLABUS AND STUDY GUIDE
ACCA f7 学习指导

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GUIDE TO EXAM STRUCTURE  

The structure of examinations varies within and  
between modules and levels.  
The Fundamentals level examinations contain  
100% compulsory questions to encourage  
candidates to study across the breadth of each  
syllabus.
The Knowledge module is assessed by equivalent  
two-hour paper based and computer based  
examinations.
The Skills module examinations F5-F9 are all paper  
based three-hour papers containing a mix of  
objective and longer type questions. The Corporate  
and Business Law (F4) paper is a two- hour  
computer based objective test examination which is  
also available as a paper based version from the  
December 2014 examination session.  
The Professional level papers are all three-hour  
paper based examinations, all containing two  
sections. Section A is compulsory, but there will be  
some choice offered in Section B.
For all three hour examination papers, ACCA has
introduced 15 minutes reading and planning time.
This additional time is allowed at the beginning of
each three-hour examination to allow candidates to
read the questions and to begin planning their
answers before they start writing in their answer
books. This time should be used to ensure that all
the information and exam requirements are properly
read and understood.