《F7-财务报告》考官文章(2015版)

时间:2016年04月25 11:11
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  Examiner’s report
 
  F7 Financial Reporting
 
  September 2015
 
  General Comments
 
  There were two sections to the examination paper and all questions were compulsory.Section A consisted of 20 multiple-choice questions(two marks each)which covered a broad range of syllabus topics.Section B consisted of three questions(2 for 15 marks and one for 30 marks).These questions covered the main syllabus areas in more depth,supporting both financial statement preparation and interpretation skills.
 
  The numerical aspects of the Section B questions were encouraging and it would appear that candidates are becoming increasingly familiar with IFRS terminology and formats.Basic errors seen previously,such as proportional consolidation,were very rare.The interpretation question was the weakest as candidates relied too heavily on the ratios and did not make sufficient use of the additional information provided;for example,the timing of the changes in the second year and their influence on the results of that year.
 
  Specific comments
 
  Section A
 
  It was pleasing to note that,once again,most candidates attempted all of the multiple choice questions.Candidates preparing for a subsequent F7 examination are advised to...........
 
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