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2020 年 03 月考季战略商业报告模拟考试报告和建议
2020 SBR
SBR
1
1.1
SBR 4
Section A Section B A 2 50
B 2 25 4 Section A Question
2 2 Section B Question 4 b 2
3 15
IFRS
(Conceptual Framework
Conceptual Framework
1.2
Section A Question 1 b c
Section B Question 3 Question 4 Section A
Section B
Alternative performance measures Cash flow statements
2020 年 03 月考季战略商业报告模拟考试报告和建议
ACCA
1) Syllabus and study guide
(Intellectual Levels)
SBR
2) Conceptual framework for financial
reporting
3) SBR
SBR (Maximise your marks in SBR)
4) Specimen Past year papers
5) ACCA Technical
articles
2
2.1
(Required) “
” Question 1 a (i)
Discuss “How goodwill should have been calculated…” Discuss”
2020 年 03 月考季战略商业报告模拟考试报告和建议
“How”,
Question 1 (a) (ii) showing the carrying amount of the
investment in Strawberry just prior to disposal investment
Question3 a (i) Explain 2010 2015
Recognition criteria
ACCA Discuss
Explain Analyse Evaluate
SBR P2 (Corporate Reporting)
ACCA
(Marking scheme),
2.2 IFRS/IAS
Question 1 Goodwill
Correcting entry
Applying your knowledge of accounting
standards
2.3 (Current issues)
(Current issues)
Question 1 (b) (IFRS Exposure Drafts)
Business
Question 3 (i) 2010 2015
Proposed revision to the conceptual framework Question 3 (b) (ii)
2020 年 03 月考季战略商业报告模拟考试报告和建议
Integrated reporting
e.g. Sustainability reporting ACCA
Technical articles
2.4
Question 4 (Cash flow statement)
(Alternative performance measures-APM)
SBR
EBITDAR, Free cash
flow Section A
Question 4(a) APMs
(SBR) SBR
ACCA
ACCA Analysis alternative
performance measures
2.5
1) ACCA 3 15 195
15 180
1 1.8
2) 5 5 /
valid/relevant points 5
3)
ACCA Section A
Section B
2020 年 03 月考季战略商业报告模拟考试报告和建议
2.6
ACCA
1)
(Provision)
2)
3)
4)
3.
SBR
ACCA
SBR
6