《F7-财务报告》考官文章（2015版）

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　　Examiner’s report

　　F7 Financial Reporting

　　September 2015

　　General Comments

　　There were two sections to the examination paper and all questions were compulsory.Section A consisted of 20 multiple-choice questions(two marks each)which covered a broad range of syllabus topics.Section B consisted of three questions(2 for 15 marks and one for 30 marks).These questions covered the main syllabus areas in more depth,supporting both financial statement preparation and interpretation skills.

　　The numerical aspects of the Section B questions were encouraging and it would appear that candidates are becoming increasingly familiar with IFRS terminology and formats.Basic errors seen previously,such as proportional consolidation,were very rare.The interpretation question was the weakest as candidates relied too heavily on the ratios and did not make sufficient use of the additional information provided;for example,the timing of the changes in the second year and their influence on the results of that year.

　　Specific comments

　　Section A

　　It was pleasing to note that,once again,most candidates attempted all of the multiple choice questions.Candidates preparing for a subsequent F7 examination are advised to...........

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