2025年ACCA《FR》财务报告真题集.docxVIP

2025年ACCA《FR》财务报告真题集

考试时间：______分钟总分：______分姓名：______

第一部分

1.Theprimaryobjectiveoffinancialreporting,accordingtoIFRSFramework,istoproviderelevantinformationaboutthefinancialposition,financialperformance,andcashflowsofanentitytoawiderangeofusersforavarietyofpurposes.Doyouagreeordisagreewiththisstatement?Provideargumentstosupportyourview.

2.Distinguishbetweencomparableinformationandagreed-uponfinancialinformation.Explaintheimportanceofeachinthecontextoffinancialreports.

3.Explaintheconceptofmaterialityinfinancialreporting.Howdoestheassessmentofmaterialityaffectthepreparationandpresentationoffinancialstatements?Provideexamplestoillustrateyourpoints.

4.Anentitychangesitsaccountingpolicyforthedepreciationmethodofafixedassetfromstraight-linetoreducingbalanceduringtheyear.ExplaintheeffectsofthischangeonthefinancialstatementsfortheyearofchangeunderIFRS.Discussthedisclosurerequirementsforthischange.

5.DescribethemaincharacteristicsofthefinancialstatementsofanentityclassifiedasanentitywhosefinancialstatementsarepreparedinaccordancewithIFRSforSMEs.

第二部分

6.EntityAacquired100%ofthesharesofEntityBon1January2023.EntityBhadthefollowingbalancesatthatdate:Non-currentassets$500,000,Currentassets$300,000,Non-currentliabilities$200,000,andCurrentliabilities$100,000.On1January2023,EntityAdeterminedthefairvalueofEntityBsnetassetstobe$750,000.TherewerenosignificantdifferencesbetweenthecarryingamountsandfairvaluesofEntityBsassetsandliabilitiesacquired.EntityBreportedaprofitof$120,000fortheyearended31December2023.AssumethatEntityBsaccountingpoliciesareconsistentwithIFRSandthatnootheradjustmentsarerequiredforconsolidationpurposes.CalculatetheamountofgoodwillrecognizedbyEntityAattheacquisitiond