小長假實現(xiàn)彎道超車！ACCA-FR春節(jié)學習計劃

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對于要備考ACCA考試的我們來說，更是萬萬不可松懈的，要把我們的精力投入到學習當中。為此，針對處于迷茫期的小伙伴特別制定了ACCA-FR春節(jié)學習計劃，大家可以根據(jù)自身情況來合理安排時間。本計劃只做參考~

小長假實現(xiàn)彎道超車！ACCA-FR春節(jié)學習計劃

◆春節(jié)前夕◆

章節(jié)名稱	學習重點	學習時長
Chapter 4 Tangible Non-current Assets	IAS16 Property, Plant and Equipment IAS36 Impairment of Assets	2
Chapter 6 IAS37 Provision and Contingencies	Provisions and creative accounting Provision	2
Chapter 8 IFRS 15 Revenue from Contract	Recognition - Five steps model Performance obligation satisfied at a point in time	2
Chapter 9 Financial Assets and Liabilities	Recognition of Financial Instruments Financial assets Financial liabilities	2
Chapter 10 IFRS16 Lease	Measurement Lessee accounting Sales and lease back	2
Chapter 15 Statement of Financial position	Preparing a Statement of Financial position Interpretation of Financial position	2
Chapter 16 Statement of Cash Flow	Preparing a Statement of Cash Flow Interpretation of Cash Flow Advantages and limitations of Cash Flow accounting	2
Chapter 19 Investment in Subsidiary	Inter-group transaction Comprehensive Income Mid-year acquisition	2
Chapter 20 Investment in Associate	B/S “Investment in Associate” I/S “share of profit of associate”	2
Chapter 21 Interpreting Financial Statements	Profitability Long-term solvency Investor’s return	2