acca科目FR(财务报告)的考纲有什么内容呢？今天中公财经小编就来为大家讲解一下acca FR财务报告)的考纲解析，一起来看看吧。
Financial Reporting(International)
主要内容
and apply a conceptual and regulatoryframeworks for financial reporting讨论并应用财务报告的概念和监管框架
for transactions in accordance with Internationalaccounting standards按照国际会计准则记帐
and interpret financial statements分析和解释财务报表
and present financial statements for singleentities and business combinations in accordance with International accountingstandards根据国际会计准则为单体及集团合并编制提供财务报表。
The syllabus大纲
conceptual and regulatory framework forfinancial reporting财务报告的概念和管理框架
need for a conceptual framework and thecharacteristics of useful information对概念框架和有用信息的需求
and measurement确认和计量
framework监管框架
concepts and principles of groups andconsolidated financial statements集团合并财务报表的概念和原则
for transactions in financial statements财务报表中经济业务的记账准则
non-current assets有形非流动资产
assets无形资产
of assets资产减值
and biological assets存货和生物资产
instruments金融工具
租赁
and events after the reporting period预计负债和报告期后事项
税
financial performance报告财务业绩
收入
grants政府补助
currency transactions外汇交易
and interpreting the financial statementsof single entities and groups分析和解释单体和集团的财务报表
of financial statements财务报表的局限性
and interpretation of accounting ratiosand trends to address users’and stakeholders’needs计算和解释会计比率和趋势分析，以满足用户和利益相关者的需求
of interpretation techniques解释技术的局限性
,not-for-profit,and public sectorentities专业组织、非盈利组织和公共部门的财务报表
of financial statements编制财务报表
of single entity financial statements编制单体财务报表
of consolidatied financial statementsincluding an associate准备合并财务报表，包括一个联营企业
以上就是关于acca的相关内容。想了解更多关于2019年acca培训课程，欢迎加入关注中公财经网。
