关于ACCA的考试COREPAPER内容的整理

C Preparation of reports
这里主要涉及到一些财务分析，财务管理方面的内容，没有特别典型的题目，个人觉得掌握的内容建立在以往财务管理及绩效评价的基础上，应该是可以的。
一些基本的公式：
Financial ratios: margin, return on assets, interest cover, dividend cover
Debt to equity ratios
Liquidity ratios: quick ratios, current ratios
Asset ratios: operating asset turnover, working capital turnover
Per share: earnings per share, dividends per share, net assets per share
掌握公式，理解内容，学会用来做评价与分析
D Environmental, international and current issues
关于environment report的大致思路：
TO：
FROM：
DATE：
Introduction: purpose
Current: requirement: voluntary; guideline/codes
根据案例可以联想到的point: public interest, stakeholder, sustainable performance, reputation, government, external awards, infringement of law, strategy issue, risk, corporate government, ethics, compliance
IAS37, provision,
IAS1, disclosure
International:主要关于IFRS与local的不同，相关法规在后面会提到
current issues：一般为最后一题，如果没有考官文章，会比较难写，我是放弃的
E．Accounting standards
1、我把德勤的掌中宝06版的打了出来，觉得挺好的，可以去德勤的IASPLUS看看有没有更新的,多看看，重要的要背
2、把每个案例及对应准则整理出来，会发现规律的
基本整理：我把我当时关注到的准则打*号
IFRS1  First adoption of IFRS：这个准则在刚转换那年都考到很多
*IFRS2  Share-based payment
*IFRS3  Business Combination
IFRS4  Insurance contracts
**IFRS5  Non-current assets held for sale and discontinued operating
  IFRS6  Exploration for and evaluation of mineral resource
*IFRS7  Financial instruments: disclosure
*IAS1  Presentation of Financial statements
*IAS2  Inventories
*IAS7  Cash flow statements
*IAS8  Accounting policies, change in accounting estimates and errors
*IAS10  Events after the balance sheet date
*IAS11  Construction contracts
**IAS12  Income taxes
IAS14  Segment reporting
**IAS16  Property, Plant& Equipment
**IAS17  Leases
**IAS18  Revenue
**IAS19  Employee benefits
*IAS20  Accounting for government grants and disclosure of government assistance
**IAS21  The effects of changes in foreign exchange rates
*IAS23  Borrowing cost
**IAS24  Related party disclosures
  IAS26  Accounting and reporting by retirement benefit plans
*IAS27  Consolidated and separate financial statements
*IAS28  Investments in associates
  IAS29  Financial reporting in hyperinflationary economies
  IAS30  Disclosure in financial statements of banks and similar institutions
*IAS31  Interests in joint ventures
**IAS32  Financial instruments: disclosure and presentation
*IAS33  Earning per share
IAS34  Interim financial reporting
**IAS36  Impairment of assets
**IAS37  Provisions, contingent liabilities and contingent assets
*IAS38  Intangible assets
**IAS39  Financial instruments: recognition and measurement
*IAS40  Investment property