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ACCA SBR考试重点整理
文章来源：中博教育
发布时间：2021-09-27 15:23
阅读：2289次
SBR的考试题型是怎样的?历年的高频考点又有哪些?中博ACCA老师将为大家一一梳理SBR考试重点。
必答题Q1
Q1编写复杂合并报表题一共分为四种变形：合并财务状况表（SOFP）、合并利润表（SoCI），合并现金流量表（CFS），海外子公司合并报表（IAS 21-Consolidation of foreign subsidiaries）。
出题规律探讨：从ACCA历年真题统计来看，SOFP，SOCI和SOCF（现金流量表）概率相对小。那么，怎么准备呢？重点苦练前三年的SOFP题，但是SOCI和SOCF千万不能放弃，每种类型至少琢磨熟练1-2道题（不是光看，前4年SOCI和SOCF题量不够，需要到习题册里和教材再增加1-2道题练习，要动手做2-3遍），本来重点就押宝在Q1，如果你只熟练掌握SoFP，另外两种变形都没练过没把握，是很危险的。
选答题：Q2-Q3-Q4
这部分，我们前面已经分析过，属于辅助部分，不寄托太多希望，同时也不投入太多时间，重点是苦练Q1编表题。但是也不能说这种题就举手投降放弃。怎么准备？
把最近4年8套题统计显示常考准则如下：
出题规律：IAS16+IAS38+IAS36系列：主要考有形与无形资产确认、计量、折旧与摊销、重估等处理，后续减值等；IAS18及substance over form系列：主要是收入确认，以及其他各种情况下比如大量的销售与租回，销售与回购，AR的Factoring，怎么样具体问题具体分析，怎么做会计处理；IAS17租赁：主要是判定是融资租赁（有很多指标，详见教材，同时还有一个判定原则，风险与报酬是否从lesser转移到Lessee）还是经营租赁，及会计处理，同时，对销售再租回，租回又分融资租赁租回和经营租赁租回，会计处理不一样，需要判断处理；IAS37&IAS10 event after reporting period：主要考从F3到F7一直考的相关判断，就是对Provision、adjusting和non-adjusting events三项判断，涉及对Provision三要件判断及constructive obligation判断，要多做真题培养这种判断能力；IFRS9：整个金融工具准则是SBR考生的梦魇，既复杂又有很多专业术语。没办法，降低对自己要求，对基本FVTPL、FVTOCI及Amortized cost三种入账方法高度熟练，无论是金融资产还是金融负债，用精算法来计算那张计算表，是基本功要掌握。另外，对business model test和contract cash flow character test这两个test要熟练运用。
IAS21外汇：既在Q1考试，也在后面部分考，主要是考怎么判定是某个货币是否为functional currencyIAS19和IFRS2：常考准则，Q1考，这里还考，因为它们都是SBR的核心准则ACCA SBR重点知识点汇总
Aim of SBR Corporate Reporting
To apply knowledge,skills and exercise professional judgement in the application and*uation of financial reporting principles and practices in a range of business contexts and situations.
Syllabus
Main capabilities
1.Discuss the professional and ethical duties of the accountant2.Evaluate the financial reporting framework3.Advise on and report the financial performance of entities4.Prepare the financial statements of groups of entities in accordance with relevant accounting standards5.Explain reporting issues relating to specialised entities6.Discuss the implications of changes in accounting regulation on financial reporting7.Appraise the financial performance and position of entities8.Evaluate current development
Intellectual levels
The syllabus is designed to progressively broaden and deepen theknowledge,skills and professional values demonstrated by thestudents on their way through the qualification.
The specific capabilities within the detailed syllabuses and studyguide are assessed at one of three intellectual or cognitive levels:
Level 1:Knowledge and comprehension
Level 2:Application and analysis
Level 3:Synthesis and*uation
Very broadly,these intellectual levels relate to the three cognitivelevels at which the Knowledge module,the Skills module and theProfessional level are assessed.
EXAM
Exam format–comprise two sections
Reading&planning time:15 minutes
Section A–one compulsory case study 50 marksSectionB–choice of 2 from 3 questions 2 x 25=50 marks100 marks
Examiner:Graham Holt
Examinable Documents
The documents listed as being examinable are the latest that were issued prior to 30 th September 2010 and will be examinable in June and December 2011 examination sessions.
International Accounting Standards(IASs)/International Financial Reporting Standards(IFRSs)IAS 1 Presentation of Financial StatementsIAS 2 Inventories
IAS 7 Statement of Cash Flows
IAS 8 Accounting Policies,Changes in Accounting Estimates and ErrorsIAS 10 Events after the Reporting Period
IAS 12 Income Taxes
IAS 16 Property,Plant and Equipment
IAS 17 Leases
IAS 18 Revenue
IAS 19 Employee Benefits
IAS 20 Accounting for Government Grants and Disclosure ofGovernment Assistance
IAS 21 The Effects of Changes in Foreign Exchange RatesIAS 23 Borrowing Costs
IAS 24 Related Party Disclosures
IAS 27 Consolidated and Separate Financial StatementsIAS 28 Investments in Associates
IAS 31 Interests in Joint Ventures
IAS 32 Financial Instruments:PresentationIAS 33 Earnings per Share
IAS 34 Interim Financial Reporting
IAS 36 Impairment of Assets
IAS 37 Provisions,Contingent Liabilities and Contingent AssetsIAS 38 Intangible Assets
IAS 39 Financial Instruments:Recognition and MeasurementIAS 40 Investment Property
IFRS 1 First-time Adoption of International Financial ReportingStandards
IFRS 2 Share-based Payment
IFRS 3 Business Combinations
IFRS 5 Non-current Assets Held for Sale and DiscontinuedOperations
IFRS 7 Financial Instruments:DisclosuresIFRS 8 Operating Segments
IFRS 9 Financial Instruments
IFRS For SMEs IFRS for small and medium sized entitiesOther Statements
Framework for the Preparation and Presentation of Financial StatementsEDs,Discussion Papers and Other DocumentsED Simplifying earnings per share:Proposed amendments toIAS 33
ED Improvements to IFRS 5
ED An improved conceptual framework for financial reporting.
Chapters 1 and 2
ED Fair value measurement
ED Management commentary
ED Financial instruments:amortised cost and impairmentED Measurement of liabilities in IAS 37
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Cathy
讲师认证：一次性通过CFA所有级别，FRM考试全科目1
CFA持证人，FRM持证人，CICPA会员，曾一次性通过CFA所有级别，FRM考试全科目1，6年上市公司财务从业者，从事金融培训6年有余，带出数十位优秀学员。 上课温柔有趣，擅长将知识点与当下学员追逐的热点新闻、或者有趣的“梗”结合起来，深受学员喜爱，便于学员集中注意力，让学员在轻松愉快的课堂气氛中学习。
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