ACA考试中的FAR与AA
 财务会计与报告 2017年3月之后，你可选择基于IFRS或GAAP两个不同版本的FAR考试。两种考试都广泛的包括了相似的学习材料，在很大程度上互补互进并且将在同一时间举行。IFRS模块将继续遵照国际标准，然而GAAP模块将会基于公司法2006和英国会计准则FRS102（适用于英国和爱尔兰共和国的财务报告标准）。 这两种考试的大致区别在于格式和术语的不同，如Balance sheet和Statement of financial position. 目前，基于FRS102和IFRS财务报告处理方式的不同之处是极少的，所以考试的专业性内容非常相似。IFRS和GAAP将以双方的不同为特色，具有代表性地占据考试中的3-6分。过去的经验显示学生在这部分的表现不尽人意。在2016年9月的考试中，UK GAAP格式区别和会计处理被做为对照组考察，截止目前，这是关于UK GAAP区别回答得最不好的一类题。 两种版本的考试都将继续由4类问题组成，考察5类不同问题类型中的4种。在这4种问题当中，一是包括单个企业会计报表的准备，二是合并财务报表的准备，三是解释IFRS（或GAAP，根据考试模块变化）在特定场景下的适用要求，余下的题目则是单个或多个考点混合的问题，要求在有（无）解释的情况下计算或摘录单个企业（可能是摘录或完整形式）或合并企业的财务报表处理方式及现金流量表的准备。职业道德和观念作为教学大纲的10%和4类问题中的一部分，将会继续被考察。 单个企业财务报表的准备会以试算平衡表或财务报表草案形式出现。然而，从2017年开始，合并财务报表的准备将来源于独立公司的财务报表。 总体来说，尽管书写较潦草、操作随意如没有审计试算，但是学生的表现依然达到了良好的标准。然而，这些问题都会在2017年9月的机考中解决。如果一个会计处理方法的解释被要求表明“explain”，那么学生就会被提醒去仔细阅读每一项题目的要求。否则，应该适用的会计处理方法就不会按照要求被解释，而这些解释也不会被施加分数。 最后，一定要保证仔细复习了教学大纲和学习材料。 From March 2017 onwards you will have the option to sit an IFRS or a UK GAAP version of the Financial Accounting and Reporting exam.Both versions of this exam will cover broadly the same material,largely mirroring each other and will be sat at the same time.The IFRS module will continue to follow international standards,whereas the UK GAAP module will be based on the Companies Act 2006 and the UK accounting standard,FRS 102(the Financial Reporting Standard Applicable in the UK and Republic of Ireland). The differences between the two versions of this exam are largely those of format and terminology,for example,“balance sheet”rather than“statement of financial position”. Differences in the financial reporting treatments set out in FRS 102 and IFRS are now minimal so the technical content of the exams will be very similar.IFRS and UK GAAP differences will continue to feature in both,and will typically account for three to six marks.Past experience has shown that this is an area where students do not perform well.In the September 2016 exam,UK GAAP format differences were tested as opposed to differences in accounting treatment and this was one of the most poorly answered UK GAAP differences questions to date. Both exams will continue to consist of four questions,testing four of the five different question types.Of these four,there will always be one question covering the preparation of single entity financial statements,one covering the preparation of consolidated financial statements and one requiring an explanation of the application of IFRS(or now UK GAAP,depending on which module is taken)to specified scenarios.The remaining question will be in the style of a mixed or single topic question requiring calculations and/or extracts with or without an explanation of the financial reporting treatment,or the preparation of a statement of cash flows,either single entity(which could be in the form of extracts or the completion of)or consolidated.Ethics and concepts will continue to be tested,being 10%of the syllabus,as part of any of the four questions. The preparation of the single entity financial statements question continues to be either from a trial balance or draft financial statements.However,from 2017,the preparation of consolidated financial statements will always be from single company financial statements. Generally,student performance continues to be of a good standard,although messy handwriting and random workings with no audit trail continue to be issues.However,this will be resolved when this exam moves to computer-based in September 2017.Students are reminded to read the requirements for each question carefully;if an explanation of the accounting treatment is required the word“explain”will be used.Otherwise while the accounting treatment should be applied no explanation is required,nor will such explanation attract any marks. And finally,be sure to always review the syllabus documents and learning materials in detail. 2、Audit and Assurance 审计与鉴证 . 考试包括六个简短的问题（占20%的分数）和三个较长的问题（占80%的分数）。2017年考试大纲的比重大致为:道德/法律要求（20%），管理任务（15%）、规划（40%）和总结报告（25%）。教学大纲建立在审计模块的基础上，并发展高级水平所需要的知识和技能。考试要求考生了解本书的第1-10章所包含的关于专业和道德声明的知识，以及将这些知识应用于情景的能力。 没有做到以下而失分： 通过简短的答案来有效的节约时间—时间被浪费是因为用较长的答案来回答较短形式的问题或出现答非所问的情况。 应该使用场景中所提供的财务和业务信息，并注意课程大纲和学习材料新加入的知识。例如，数据分析被添加到2016年度教学大纲中，并在2016年9月的一个简短的问题中进行了考查。如果未答出就表示考生对2016年学习手册的掌握有所欠缺。 通过以下方式避免失误： 1.为每个问题分配足够的时间，并着重要点来回答简短的问题； 2.利用例题练习熟练掌握计算机考试软件； 3.首先阅读屏幕中的要求，然后将特定的要求在题干中进行标注； 4.将分析程序（AP）应用于题干中所提供的财务和业务信息； 5.注意教学大纲的变化，例如，网络安全被添加到2017年度教学大纲和教材中，并且和数据分析一起包含在2017年的学习手册中，针对ICAEW题库中的问题考生最好按照标准答案的答题样式进行练习。 This exam consists of six short-form questions(20%of marks)and three longer questions(80%of marks).Each exam broadly reflects the syllabus weightings–ethics/legal requirements(20%),managing assignments(15%),planning(40%)and concluding/reporting(25%).The syllabus builds on the Assurance module and develops knowledge and skills required at the Advanced Level.Success in the exam requires knowledge of the contents of professional and ethical pronouncements contained in Parts 1-10 of the permitted text and the ability to apply that knowledge to scenarios. Marks are lost by failing to: Manage time effectively resulting in no or very brief answers-time is wasted by providing long answers to short-form questions or providing generic answers unrelated to the scenario; Use financial and operational information provided in scenarios;and note topics new to the syllabus and learning materials.For example,data analytics was added to the 2016 syllabus and was examined in a short-form question in September 2016.Answers demonstrated a lack of knowledge of material in the 2016 study manual. Avoid these pitfalls by: 1.allocating sufficient time for each question and using bullet points to answer short-form questions; 2.gaining proficiency in the computer-based exam software by using the sample questions to practise; 3.reading requirements first in scenario-based questions and then working through scenarios highlighting issues which are specific to the requirements; 4.applying analytical procedures to financial and operational information provided in scenarios; 5.noting changes to the syllabus,for example,cyber security was added to the 2017 syllabus and material on this topic and is included in the 2017 study manual along with additional material on data analytics;and practising questions in the ICAEW question bank as these provide guidance on the style of questions and standard of answers required. 来源：微信号【于濮铭】由中国ACA考试网【www.aca.cn】整理发布，原创文章，若需引用或转载，请注明来源！ |
