24年6月ACCA SBR科目考试已经结束了，同学们一定都想了解本次考试都考了哪些题目，融跃老师为大家进行了考点汇总，帮助大家了解考试的重点。
Q1:
1.Consolidated financial statements- Adjusting consolidated statement of financial position(子公司转为联营公司)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
本次考试题目常规。依旧要跟大家强调的是需要全面准备，全考纲复习。
Section A考点为合并报表的相关内容，但不考整张报表的编制，比如本次考察了对于合并资产负债表的调整，知识点范围相对比较集中，多以论述如何处理为主；另就是各类准则的应用及对应案例下的道德风险讨论。
Section B题目可考察考试大纲范围内的IFRS准则和current issue。主要考察的是准则，比如provision的确认，收入准则的五步法理解以及概念，都需要大家做比较深入的理解原理，在本次的考试中就占了较大比重。Ethic issue也是着重考察的点，要求学员对SBR的知识有全面的了解与掌握。
