From December 2014 there will be no more adapted exams for Paper F7. All exams are based wholly on IFRS.
The Paper F7 exam is being re-structured as follows:
New structure
The syllabus is assessed by a three-hour paper-based exam.
The exam structure consists of:
Section A | (%) |
20 x 2 mark multiple-choice test questions | |
Section B | |
2 x 15 marks | 30 |
1 x 30 marks | 30 |
Total | 100 |
All questions are compulsory. It will contain both computational and discursive elements.
Some questions will adopt a scenario/case study approach.
The 30-mark question will examine the preparation of financial statements for either a single entity or a group, and may include some interpretation of accounts. The section A question and the other questions in section B can cover any areas of the syllabus.
An individual question may often involve elements that relate to different subject areas of the syllabus. For example the preparation of an entity’s financial statements could include matters relating to several accounting standards.
Syllabus changes
The additions to Paper F7 are shown in Table 1 below:
Table 1 – Additions to Paper F7
B4(b) | Apply the requirements of relevant accounting standards for biological assets | The principles of IAS 41, Agriculture have been introduced to the Paper F7 syllabus |
Deletions to Paper F7 are shown in Table 2 below:
Table 2 – Deletions to Paper F7
Ref in prior year study guide | ||
A1(c) | Indicate the circumstances and required disclosures where a ‘true and fair’ override may apply | |
B2(a) | Describe the structure and objectives of the IFRS Foundation, the International Accounting Standards Board (IASB), the IFRS Advisory Council (IFRS AC) and the IFRS Interpretations Committee (IFRS IC). | |
B9(b) | Record entries relating to income tax in the accounting records | |
E1(c) | Recognise how related party relationships have the potential to mislead users | This has been removed to clarify that no knowledge of disclosure of related parties is required. |
There have been changes to how certain outcomes are grouped into sections within the syllabus. These changes are outlined below:
· The conceptual and regulatory framework outcomes have been combined into one section. This section, A, also now includes the concepts relating to group accounting
· The outcomes relating to substance over form, revenue and construction contracts have been grouped together in subject area B10
· The outcome relating to government grants (previously grouped with the non-current assets outcomes) has been separately classified as subject area B11 to clarify that both revenue based and capital grants can be examined.
· Preparation of financial statements of both single entities and groups are now combined within section D.
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報(bào)考指南：2014年ACCA考試備考指南
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考前沖刺：ACCA備考秘籍
高清網(wǎng)課：ACCA考試網(wǎng)絡(luò)課程
報(bào)考指南：2014年ACCA考試備考指南
免費(fèi)題庫：2014年ACCA考試免費(fèi)題庫
考前沖刺：ACCA備考秘籍
高清網(wǎng)課：ACCA考試網(wǎng)絡(luò)課程
