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1.模塊一 準則
Introduction
Chapter 1 The conceptual framework
Chapter 2 The regulatory framework
Chapter 3.1 Tangible non-current assets
Chapter 3.2 IAS40 Investment property
Chapter 3.3 IAS23 Borrowing costs
Chapter 4 IAS38 Intangible assets
Chapter 5 Impairment of assets
chapter 6.1 IFRS 15 revenue from contract with customers
Chapter 6.2 IAS 20 Government grants
2.模塊二 報表
Chapter 7 Introduction to groups
Chapter 8 The consolidated statement of financial position
Chapter 9 The consolidated statement of profit or loss and other comprehensive income
Chapter 10 Accounting for associates
3.模塊三 準則
Chapter 11 Financial instruments
Chapter 12 IFRS 16 Leasing
Chapter 13 IAS 37 Provisions and IAS 10 Events after the reporting period
Chapter 14 IAS 2 Inventory & IAS 41 Agriculture
Chapter 15 Taxation
4.模塊四 報表
Chapter 16 Presentation of published financial statements
5.模塊五 準則
Chapter 17 Reporting financial performance
Chapter 18 Earnings per share
6.模塊六 報表
Chapter 19 Interpretation of financial statements
Chapter 20 Limitations of financial statements and interpretation techniques
Chapter 21 Statement of cash flow
Chapter 22 Specialised, not-for-profit and public sector entities
7.機考平臺操作指南
ACCA官網登陸方法
ACCA官網機考操作PM-FM
1.習題串講
習題講解
2.知識串講
Part B Accounting for transactions in financial statements
Part A The conceptual and regulatory framework
Part C Analysing and interpreting financial statements
Part D Preparation of financial statements
1.FR 考前密押卷
Section A
Section B
Section C
1. 機考平臺操作指南
ACCA官網登陸方法
ACCA官網機考操作PM-FM
2.Introduction
Introduction
3.Part A The conceptual and regulatory framework for financial reporting
Chapter 1 The IASB’s Conceptual Framework
Chapter 2 The Regulatory Framework
4.Part B Accounting for transactions in financial statements
Chapter 3 Tangible Non-current assets
Chapter 4 Intangible Non-current assets
Chapter 5 Impairment of assets
Chapter 6 Inventory, Non-current assets held for sale and biological assets
Chapter 7 Revenue&Government grant
Chapter 8 Foreign currency transactions
Chapter 9 Lease
Chapter10 Financial instruments
Chapter 13-Accounting policies, accounting estimates and Errors
Chapter 12 Income tax
Chapter 11 Provisions & Events after reporting period
5.Part C Preparation of financial statements
Chapter 15 IAS 7 Statement of cash flows
Chapter 14-Preparation of single entity financial statement
Chapter 16 Introduction to groups
Chapter 17 The consolidated statement of financial position
Chapter18-Consolidated statement of comprehensive income
Chapter 19-Accounting for associates
6.Part D Analysing and interpreting financial statements
Chapter 20 Interpretation of financial statements
1.Financial Reporting
【202303期】習題帶練直播
【202306期】串講直播
【202309期】習題帶練直播
