24年6月ACCA SBR科目考試已經結束了，同學們一定都想了解本次考試都考了哪些題目，融躍老師為大家進行了考點匯總，幫助大家了解考試的重點。

Q1:

1.Consolidated financial statements- Adjusting consolidated statement of financial position(子公司轉為聯營公司)and Adjustment for impairment

2.IAS 20 Government Grants

3.IAS 19 Employee Benefits

4.Ethical issue

Q2 & Q3 & Q4:

1.Financial asset -expected credit loss

2.IAS 37 Provisions， Contingent Liabilities and Contingent Assets

3.IFRS 15 Revenue(contract of revenue)-over time or point of time

4.IFRS 9 Financial Instruments-Measurement of financial assets and financial liability

5.IFRS 9- cash flow hedge 和fair value hedge

6.IAS 36 PPE-revaluation model

7.IAS 12- Deferred tax

8.IFRS 13 Fair value

9.IAS 27 Separate Financial Statements

10.IAS 41 Agriculture

11.IAS 33(EPS calculation)

12.Current issue:climate change

13.Management commentary-Sustainability development Goals

14.IAS 7 Statement of Cash Flows

15.IAS 34 Interim Financial Reporting

16.IFRS 2 Share-based Payment-Equity settled

17.IAS 21 The Effects of Changes in Foreign Exchange Rates

18.Difference of Subsidiary/Associate/Joint venture

本次考試題目常規。依舊要跟大家強調的是需要全面準備，全考綱復習。

Section A考點為合并報表的相關內容，但不考整張報表的編制，比如本次考察了對于合并資產負債表的調整，知識點范圍相對比較集中，多以論述如何處理為主；另就是各類準則的應用及對應案例下的道德風險討論。

Section B題目可考察考試大綱范圍內的IFRS準則和current issue。主要考察的是準則，比如provision的確認，收入準則的五步法理解以及概念，都需要大家做比較深入的理解原理，在本次的考試中就占了較大比重。Ethic issue也是著重考察的點，要求學員對SBR的知識有全面的了解與掌握。