2020年ACCA各科目备考分享：SBR:战略商业报告The syllabus大纲
来源：长理培训发布时间：2020-03-11 18:06:05
A.Fundamental ethical and professional principles基本道德和专业原则
1.Professional behaviour and compliance withaccounting standards专业行为及遵守会计准则
2.Ethical requirements of corporate reporting and theconsequences of unethical behaviour企业报告的道德要求及不道德行为的后果
B.The financial reporting framework财务报告框架
1.The applications,strengths and weaknesses of theaccounting framework会计框架的应用、优缺点
C.Reporting the financial performance of a range ofentities报告实体的财务业绩
1.Revenue收入
2.Non-current assets非流动资产
3.Financial instruments金融工具
4.Leases租赁
5.Employee benefits员工福利
6.Income taxes所得税
7.Provisions,contingencies and events after thereporting date预计负债、或有事项和报告日期后的事件
8.Share-based payment股份支付
9.Fair Value Measurement公允价值计量
10.Reportingrequirements of small and medium-sized entities(SMEs)中小型企业的报告规定
11.Other reporting issues其他报告问题
D.Financial statements of groups of entities实体集团的财务报表
1.Group accounting including statements of cash flows集团会计包括现金流量表
2.Associates and joint arrangements联营公司及合营
3.Changes in group structures集团结构改变
4.Foreign transactions and entities外汇交易及外国实体企业
E.Interpret financial statements for differentstakeholders为不同的利益相关者解释财务报表
1.Analysis and interpretation of financialinformation and measurement of performance财务信息的分析和解释以及业绩的衡量
F.The impact of changes and potential changes inaccounting regulation会计监管变化的影响和潜在变化
1.Discussion of solutions to current issues infinancial reporting讨论财务报告中当前问题的解决方案
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