ACCA F7考官報(bào)告2015.12

Candidate can’t interpret ration questions, explains the F7 examiner. They are also stating the obvious without offering any real interpretation or analysis and this “won’t wash”.

The examiner stressed that an appropriate level of referenced working are essential to allow markers to understand how answers have been arrived at.

Q1: Calculation of consolidated goodwill and preparation of a consolidated statement of profit and loss and other comprehensive income.

Q2: Assessing relevant performance for acquisitions. How to make acquisition decisions.

Q3: Preparation of financial statement for a single entity, with adjustments.

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