ACCA F7的考官看了六月和九月的通過率表示很worried！為啥？趕緊跟高頓網(wǎng)校小編一起來看看吧。
        F7 - Financial Reporting
　　June pass rate – 40%
　　September pass rate - 44%
　　The examiner and the team are worried!
　　Many June candidates just do not appear to have progressed their knowledge sufficiently beyond F3, and this is affecting pass rates.
　　Exam technique is also poor – perhaps caused by not spending enough time practicing past questions and/or spending too much time on section A.
　　The examiner said the June paper, particularly section B, was regarded by most commentators as a fair test of familiar topics. So what were they?
　　Q1 was on consolidation. What caused many candidates difficulty here was a slightly unusual aspect of calculating the subsidiary’s net assets at acquisition. The pre-acquisition profits needed to be increased for an amount of borrowing cost (interest) that should have been capitalised under IFRS.
　　Q2 was a traditional interpretation question and Q3 covered the preparation of the financial statement for a single entity.