你认为2020年6月ACCA考试会被再次取消吗？

发布时间：2020-03-12

相信大家都或多或少的听说过ACCA。那么什么是ACCA呢？由51题库考试学习网为您进行解答。ACCA是目前财经领域认可度最高的资格证书，也是世界上拥有学员和会员最多的，为此还被我国称之为“国际注册会计师”。

2020年因为受到疫情的影响，ACCA官方不得不相继取消了3月考季武汉乃至全中国地区的ACCA考试。可是，随着国外的疫情越来越严重，很多小伙伴们会担心6月ACCA考试也有可能取消，那到底会取消吗？今天就跟着51题库考试学习网一起来看看吧！

原本取消一次考试，大家可以再战6月ACCA考试。但是，中国的疫情刚要落下帷幕，全世界更大范围疫情的爆发却正在萌芽和开始。
意大利、伊朗、西班牙、德国、法国、美国等国家纷纷陷落，而作为国际注册会计师组织的本土国家——英国也不能幸免于难。截止至17日上午10点，英国已累计确诊1543个新冠病毒肺炎病例。英国首相约翰逊13日在记者会上称：新冠病毒疫情是这一代人所面临的最严重的公共卫生事件。由于已无法抑制新冠病毒的传播，英国政府已调整防疫方案，即：放任疫情的缓慢发展，使大多数人获得普遍免疫。换句话说，在现有政策的推动下，将有大部分英国国民要感染新冠病毒，以此获得自身的免疫。于是，国内的很多ACCA学员担心如此下去，6月乃至2020年9月考季的ACCA考试还要继续取消。
截止至目前，ACCA官方并未公布6月ACCA考季的相关政策，但在英国，新冠病毒的传染阶段正处于上升期，相当于3周前的意大利，未来几周将是病毒的高爆发期，预计感染的人数将会更大幅度地上升。
根据英国现有防疫政策和医疗条件下，恐难以在6月前完全控制疫情的蔓延，取消考试或将称为唯一的选择。

不过，虽然考试可能会一再延后，但51题库考试学习网建议ACCA考生们仍然按照现有的计划去复习和备考，这样的话大家可利用现阶段集中学习的时间和精力来全力备战ACCA，以便提升自己一次性通过考试的概率。所以大家不要慌张，好好备考就行，不论考试形式、考试时间怎么变，只要好好备考，51题库考试学习网相信大家都是可以顺利通过考试的，大家要加油！

好了，以上就是51题库考试学习网为你带来的有关ACCA考试相关信息了，想要获取更多信息的同学，请持续关注51题库考试学习网。

下面小编为大家准备了 ACCA考试 的相关考题，供大家学习参考。

(c) Calculate and explain the amount of income tax relief that Gerard will obtain in respect of the pension

contributions he proposes to make in the tax year 2007/08 and contrast this with how his position could be

improved by delaying some of the contributions that he could have made in 2007/08 until 2008/09. You

should include relevant supporting calculations and quantify the additional tax savings arising as a result of

your advice.

You should ignore the proposed changes to the bonus scheme for this part of this question and assume that

Gerard’s income will not change in 2008/09. (12 marks)

正确答案：

 

(b) Discuss how management’s judgement and the financial reporting infrastructure of a country can have a

significant impact on financial statements prepared under IFRS. (6 marks)

Appropriateness and quality of discussion. (2 marks)

正确答案：
(b) Management judgement may have a greater impact under IFRS than generally was the case under national GAAP. IFRS
utilises fair values extensively. Management have to use their judgement in selecting valuation methods and formulating
assumptions when dealing with such areas as onerous contracts, share-based payments, pensions, intangible assets acquired
in business combinations and impairment of assets. Differences in methods or assumptions can have a major impact on
amounts recognised in financial statements. IAS1 expects companies to disclose the sensitivity of carrying amounts to the
methods, assumptions and estimates underpinning their calculation where there is a significant risk of material adjustment
to their carrying amounts within the next financial year. Often management’s judgement is that there is no ‘significant risk’
and they often fail to disclose the degree of estimation or uncertainty and thus comparability is affected.
In addition to the IFRSs themselves, a sound financial reporting infrastructure is required. This implies effective corporate
governance practices, high quality auditing standards and practices, and an effective enforcement or oversight mechanism.
Therefore, consistency and comparability of IFRS financial statements will also depend on the robust nature of the other
elements of the financial reporting infrastructure.
Many preparers of financial statements will have been trained in national GAAP and may not have been trained in the
principles underlying IFRS and this can lead to unintended inconsistencies when implementing IFRS especially where the
accounting profession does not have a CPD requirement. Additionally where the regulatory system of a country is not well
developed, there may not be sufficient market information to utilise fair value measurements and thus this could lead to
hypothetical markets being created or the use of mathematical modelling which again can lead to inconsistencies because of
lack of experience in those countries of utilising these techniques. This problem applies to other assessments or estimates
relating to such things as actuarial valuations, investment property valuations, impairment testing, etc.
The transition to IFRS can bring significant improvement to the quality of financial performance and improve comparability
worldwide. However, there are issues still remaining which can lead to inconsistency and lack of comparability with those
financial statements.

(ii) Recommend which of the refrigeration systems should be purchased. You should state your reasons

which must be supported by relevant calculations. (3 marks)

正确答案：

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