---
title: "[FR/F7: Tài liệu ôn thi] Part A: The conceptual and regulatory framework for financial reporting"
description: Part A sẽ ôn lại 3 dạng bài tập quan trọng môn Financial Reporting (F7) với chủ đề The conceptual and regulatory framework for financial reporting.
---

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# \[FR/F7: Tài liệu ôn thi\] Part A: The conceptual and regulatory framework for financial reporting

## Part A sẽ ôn lại 3 dạng bài tập quan trọng môn Financial Reporting (F7) với chủ đề The conceptual and regulatory framework for financial reporting.

### 1. Tổng quan

| **Chủ đề** | **Dạng bài** | **Câu hỏi tương ứng** |  |
| --- | --- | --- | --- |
|  |  | **Trắc nghiệm** | **Tự luận** |
| **The conceptual and regulatory framework for financial reporting** | 1. Conceptual framework | Câu 1 - 4 | Câu 3 |
| 2. Regulatory framework | Câu 5,6 |  |  |
| 3. Accounting for inflation | Câu 7,8 |  |  |
| Reference: [BPP ACCA F7 - Financial Reporting (FR) StudyText](https://drive.google.com/file/d/1-dfGhsR3sxi4D7gyoZzApLijZRJjsJah/view) |  |  |  |

### 2. Dạng bài tập chi tiết

#### **Mức Độ: Ít quan trọng**

#### **2.1. DẠNG 1:** Conceptual framework

**Ref**: Tóm tắt kiến thức Dạng 1: [Conceptual framework](https://knowledge.sapp.edu.vn/knowledge/fr/f7-t%C3%B3m-t%E1%BA%AFt-ki%E1%BA%BFn-th%E1%BB%A9c-lesson-1-khung-kh%C3%A1i-ni%E1%BB%87m-conceptual-framework?hsLang=vi)

**Câu 1:** *Classify item as a liability*

***Learning outcome:*** Xác định được đâu là một khoản nợ

***Question:*** 

Which of the following would be classified as a liability? 

 A.  Dexter's business manufactures a product under license. In 12 months' time, the license expires and Dexter will have to pay $50,000 for it to be renewed.  
B.  Reckless purchased an investment 9 months ago for $120,000. The market for these investments has now fallen and Reckless's investment is valued at $90,000.  
C.  Carter has estimated the tax charge on its profits for the year just ended as $165,000.  
D.  Expansion is planning to invest in new machinery and has been quoted a price of $570,000.

***Guidance (Tips/ Steps/ Cách tư duy)***

Identify liability according to the below features:

- A **present obligation** arising from **past events**
- The settlement of which is expected to result in an **outflow of resources** from the business embodying economic benefits.

***Answer:*** C. Carter has estimated the tax charge on its profits for the year just ended as $165,000.

The license payment could be avoided by ceasing manufacture. 

The fall in the value of the investment is a loss chargeable to profit or loss.

Planned expenditure does not constitute an obligation 

**Câu 2:** Identity qualitative characteristics of useful financial information  

***Learning outcome:*** Ghi nhớ được các yếu tố của Fundamental qualitative và Enhancing qualitative characteristics 

***Question:*** The Conceptual Framework identifies four enhancing qualitative characteristics of financial information. Which ONE of the following is NOT an enhancing qualitative characteristic? 

 A.  Verifiability  
B.  Timeliness  
C.  Consistency  
D.  Understandability 

***Guidance (Tips/ Steps/ Cách tư duy)***

- Fundamental qualitative characteristics consist of **relevance** and **faithful** representation.
- Enhancing qualitative characteristics consists of **comparability**, **verifiability**, **timeliness,** and **understandability**.

***Answer:*** C*.* Consistency

**Câu 3:** Identify **the principle of faithful representation in a particular circumstance**

***Learning outcome:*** Vận dụng được lý thuyết về principle of faithful representation để xác định được nó trong trường hợp cụ thể.

***Question:*** 

**Which of the following is an example of following the principle of faithful representation?** 

 A.  Showing lease payments as a rental expense  
B.  Being prudent by recording the entire amount of a convertible loan as a liability  
C.  Creating a provision for staff relocation costs as part of a planned restructuring  
D.  Recording a sale and repurchase transaction with a bank as a loan rather than a sale 

***Guidance (Tips/ Steps/ Cách tư duy)***

Faithful presentation: trình bày trung thực, gồm 4 yếu tố

- Neutral: khách quan, ko bóp méo bằng ý chí chủ quan của đơn vị báo cáo
- Completeness: ko được che giấu các thông tin bất lợi
- Free from error: ko được có sai sót trọng yếu
- Substance over form: bản chất hơn hình thức pháp lý. Ví dụ: thuê tài sản ghi nhận quyền sử dụng tài sản cho bên đi thuê, dù về pháp lý bên cho thuê sở hữu tài sản

***Answer:*** D. Recording a sale and repurchase transaction with a bank as a loan rather than a sale 

Items A to C all represent incorrect accounting treatments, and item D reflects that a sale and repurchase agreement with a bank is likely to represent a secured loan rather than a sale (they all violate the principle of **Substance over form**)

**Câu 4: Case study**

***Learning outcome:*** Vận dụng tổng hợp được các kiến thức đã học trong phần conceptual framework để đưa ra những xử lý phù hợp cho từng giao dịch, sự kiện phát sinh.

***Question:***

During the year ended 31 March 20X6, Lisbon experienced the following transactions or events:

(i) Lisbon sold an asset to a finance company and immediately leased it back for the remainder of its useful life. The transaction met the criteria to be recognised as a sale under IFRS 15 Revenue from Contracts with Customers. The accountant has decided that this should be treated as a sale and leaseback and has accounted for it accordingly.

(ii) The company's statement of profit or loss, prepared using historical costs, showed a loss from operating its shops, but Lisbon is aware that the increase in the value of its properties during the period far outweigh the operating loss. 

(iii) Inventory has up to this year been valued using FIFO but the accountant is considering changing to the weighted average method for the year to 31 March 20X6. 

**1.**  The accountant is aware that some members of the board of Lisbon have little understanding of accounting and he is worried about his presentation of the financial statements at the board meeting. In accordance with the Conceptual Framework, **how should the accountant deal with this situation?**  
A.  In doing his presentation he should omit any complex issues, so that everybody can understand what he is saying.  
B.  He should open his presentation with the advice that some of them may not understand all of it.  
C.  He should classify, characterise and present the information clearly and precisely.  
D.  He should deliver his presentation just to those who are financially qualified.  
**2.**  In looking at issue (ii) above, the accountant decides that the properties should be revalued. Which concept or qualitative characteristic has been applied in making this decision?  
A.  Materiality  
B.  Going concern  
C.  Relevance  
D.  Timeliness 

***Guidance (Tips/ Steps/ Cách tư duy)***

***Step 1:*** Identify the type of qualitative that is mentioned in the question

**Example:** The board of Lisbon have little understanding of accounting 🡪 Understandability

***Step 2:***  Reconcile feature of that qualitative to the answer A, B, C, D 🡪 True answer

2\.

**Step 1:** Search the information in the study case that related to question 

**Example:**

The accountant decides that the properties should be **revalued** due to

- Lisbon is aware that the increase in the value of its properties during the period **far** **outweigh** the operating loss 🡪 material information

**Step 2:** From above information choose the proper qualitative from its feature/definition Material information 🡪 Relevance.

***Answer:*** 1C – 2C

#### **2.2. DẠNG 2:** Regulatory framework

**Ref**: Tóm tắt kiến thức Dạng 2: [Regulatory framework](https://knowledge.sapp.edu.vn/knowledge/fr/f7-t%C3%B3m-t%E1%BA%AFt-ki%E1%BA%BFn-th%E1%BB%A9c-lesson-2-khung-ph%C3%A1p-l%C3%BD-the-regulatory-framework?hsLang=vi)

**Câu 5:** Identify stages of the process of IFRS

***Learning outcome:*** Ghi nhớ được các bước của quy trình ban hành 1 chuẩn mực

***Question:***

The process for developing an International Financial Reporting Standard involves a number of stages. During the early stages of a project, the IASB will undertake a consultation on the key issues. Which of the following is correct regarding the early stages of the process:

 A.  In the early stages of the project, the IASB will issue a Discussion Paper to obtain views from the public  
B.  In the early stages of the project, the IASB will consult with the Advisory Committee and IFRS Advisory Council to seek out the key issues.  
C.  In the early stages of the project, the IASB will issue a Discussion Paper then consult with the Advisory Committee  
D.  In the early stages of the project, the IASB will issue an Exposure Draft to obtain views from the public 

***Guidance (Tips/ Steps/ Cách tư duy)***

Nhớ 4 bước và thứ tự của chúng, đi thi nó có thể hỏi bước tiếp theo của bước 2 là bước nào

1. Thành lập ủy ban tư vấn cho chuẩn mực đó
2. Họp trong giới chuyên gia để có những buổi thảo luận
3. Ban hành bản dự thảo để lấy ý kiến rộng rãi
4. Ban hành chuẩn mực chính thức

***Answer:*** B*.* In the early stages of the project, the IASB will consult with the Advisory Committee and IFRS Advisory Council to seek out the key issues.

**Câu 6:** The difference between IFRS and GAAP (principle-based and rules-based)

***Learning outcome:*** Nắm được của IFRS và GAAP dựa trên based nào để đưa ra điểm khác nhau của chúng

***Question:***

Which **TWO** of the following statements regarding systems of regulation of accounting are true? 

 A.  IFRS will require more detailed regulations than GAAP.   
B.  GAAP will tend to give rise to a larger number of accounting standards than IFRS  
C.  IFRS seeks to cover every eventuality   
D.  IFRS requires the exercise of more judgement in application than a GAAP. 

***Guidance (Tips/ Steps/ Cách tư duy)***

International Financial Reporting Standards: (quốc tế) dựa trên principles based: chỉ đưa ra các nguyên tắc, không đưa ra từng hạch toán cụ thể, khuyến khích xét đoán

General accepted accounting principles dựa trên rules based: (từng quốc gia) cố gắng hướng dẫn chi tiết từng hạch toán, hạn chế xét đoán

***Answer:*** *B and D*

#### **2.3. DẠNG 3:** Accounting for inflation

**Câu 7:** Affect of price to historical cost

***Learning outcome***: Hiểu được sự ảnh hưởng của price tới historical cost 

Question: **Which of the following statements is true about historical cost financial statements in times of rising prices?**

 A.  Profits will be overstated and assets will be understated   
B.  The asset values will be overstated  
C.  Unrecognised gains will be recorded incorrectly  
D.  Depreciation will be overstated 

***Guidance (Tips/ Steps/ Cách tư duy)***

In times of rising prices, current cost \> historical cost 🡪 asset values will be understated (it is represented by historical cost). Additionally, **the real purchase cost** of replacement items will not be incorporated, meaning that profits are overstated.

***Answer:*** A. Profits will be overstated and assets will be understated 

**Câu 8:** Identify historical cost and current cost

***Learning outcome:*** Nắm được cách xác định giá gốc và giá trị hiện tại trên báo cáo tài chính

***Question:***

Drexler acquired an item of the plant on 1 October 20X2 at a cost of $500,000. It has a useful life of five years (straight-line depreciation) and an estimated residual value of 10% of its historical cost or current cost as appropriate. As at 30 September 20X4, the manufacturer of the plant still makes the same item of plant and its current price is $600,000.

What is the correct carrying amount to be shown in the statement of financial position of Drexler as at 30 September 20X4 under historical cost and current cost? 

|  | Historical cost | Current cost |
| --- | --- | --- |
|  | $ | $ |
| A. | 320,000 | 600,000 |
| B. | 320,000 | 384,000 |
| C. | 300,000 | 600,000 |
| D. | 300,000 | 384,000 |

***Guidance (Tips/ Steps/ Cách tư duy)***

Carrying amount = Cost – Depreciation

Depreciation annual (straight-line method) = (Cost – residual value)/useful life

***Answer:*** B

![](https://1774127.fs1.hubspotusercontent-na1.net/hub/1774127/hubfs/undefined-Dec-05-2023-11-42-13-8755-AM.png?width=718&height=214&name=undefined-Dec-05-2023-11-42-13-8755-AM.png)

 

Author: Dat Le

 

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    - [Tài liệu học tập](https://knowledge.sapp.edu.vn/knowledge/h%E1%BB%97-tr%E1%BB%A3-h%E1%BB%8Dc-vi%C3%AAn-cma-v%C3%A0-c%C3%A1c-c%C3%A2u-h%E1%BB%8Fi-th%C6%B0%E1%BB%9Dng-g%E1%BA%B7p-faqs?hsLang=vi#t%C3%A0i-li%E1%BB%87u-h%E1%BB%8Dc-t%E1%BA%ADp)
    - [Hỗ trợ mở tài khoản, đăng ký thi và hoãn thi](https://knowledge.sapp.edu.vn/knowledge/h%E1%BB%97-tr%E1%BB%A3-h%E1%BB%8Dc-vi%C3%AAn-cma-v%C3%A0-c%C3%A1c-c%C3%A2u-h%E1%BB%8Fi-th%C6%B0%E1%BB%9Dng-g%E1%BA%B7p-faqs?hsLang=vi#h%E1%BB%97-tr%E1%BB%A3-m%E1%BB%9F-t%C3%A0i-kho%E1%BA%A3n-%C4%91%C4%83ng-k%C3%BD-thi-v%C3%A0-ho%C3%A3n-thi)
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    - [Tổng quan về ACCA](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-acca-association-of-chartered-certified-accountant?hsLang=vi#t%E1%BB%95ng-quan-v%E1%BB%81-acca)
    - [Kinh nghiệm tự học và thi các môn ACCA](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-acca-association-of-chartered-certified-accountant?hsLang=vi#kinh-nghi%E1%BB%87m-t%E1%BB%B1-h%E1%BB%8Dc-v%C3%A0-thi-c%C3%A1c-m%C3%B4n-acca)
    - [\[BT/F1\] Business and Technology (Kinh doanh và Công nghệ)](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-acca-association-of-chartered-certified-accountant?hsLang=vi#bt-f1-business-and-technology-kinh-doanh-v%C3%A0-c%C3%B4ng-ngh%E1%BB%87)
    - [\[MA/F2\] Management Accounting (Kế toán Quản trị)](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-acca-association-of-chartered-certified-accountant?hsLang=vi#ma-f2-management-accounting-k%E1%BA%BF-to%C3%A1n-qu%E1%BA%A3n-tr%E1%BB%8B)
    - [\[FA/F3\] Financial Accounting (Kế toán Tài chính)](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-acca-association-of-chartered-certified-accountant?hsLang=vi#fa-f3-financial-accounting-k%E1%BA%BF-to%C3%A1n-t%C3%A0i-ch%C3%ADnh)
    - [\[LW/F4\] Law INT (Luật Quốc tế)](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-acca-association-of-chartered-certified-accountant?hsLang=vi#lw-f4-law-int-lu%E1%BA%ADt-qu%E1%BB%91c-t%E1%BA%BF)
    - [\[PM/F5\] Performance Management - Quản lý Hiệu quả hoạt động](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-acca-association-of-chartered-certified-accountant?hsLang=vi#pm-f5-performance-management-qu%E1%BA%A3n-l%C3%BD-hi%E1%BB%87u-qu%E1%BA%A3-ho%E1%BA%A1t-%C4%91%E1%BB%99ng)
    - [\[TX/F6\] Taxation - Thuế Việt Nam](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-acca-association-of-chartered-certified-accountant?hsLang=vi#tx-f6-taxation-thu%E1%BA%BF-vi%E1%BB%87t-nam)
    - [\[FR/F7\] Financial Reporting (Lập báo cáo Tài chính)](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-acca-association-of-chartered-certified-accountant?hsLang=vi#fr-f7-financial-reporting-l%E1%BA%ADp-b%C3%A1o-c%C3%A1o-t%C3%A0i-ch%C3%ADnh)
    - [\[AA/F8\] Audit and Assurance (Kiểm toán và Các dịch vụ đảm bảo)](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-acca-association-of-chartered-certified-accountant?hsLang=vi#aa-f8-audit-and-assurance-ki%E1%BB%83m-to%C3%A1n-v%C3%A0-c%C3%A1c-d%E1%BB%8Bch-v%E1%BB%A5-%C4%91%E1%BA%A3m-b%E1%BA%A3o)
    - [\[FM/F9\] Financial Management (Quản trị Tài chính)](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-acca-association-of-chartered-certified-accountant?hsLang=vi#fm-f9-financial-management-qu%E1%BA%A3n-tr%E1%BB%8B-t%C3%A0i-ch%C3%ADnh)
    - [\[SBR/P2\] Strategic Business Reporting (Báo cáo chiến lược kinh doanh)](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-acca-association-of-chartered-certified-accountant?hsLang=vi#sbr-p2-strategic-business-reporting-b%C3%A1o-c%C3%A1o-chi%E1%BA%BFn-l%C6%B0%E1%BB%A3c-kinh-doanh)
    - [Kinh nghiệm học thi ACCA](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-acca-association-of-chartered-certified-accountant?hsLang=vi#kinh-nghi%E1%BB%87m-h%E1%BB%8Dc-thi-acca)
- [Từ điển Chuyên ngành ACCA](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%AB-%C4%91i%E1%BB%83n-chuy%C3%AAn-ng%C3%A0nh-acca?hsLang=vi#main-content)

    - [\[ACCA BT/F1\] – Từ điển môn Business and Technology](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%AB-%C4%91i%E1%BB%83n-chuy%C3%AAn-ng%C3%A0nh-acca?hsLang=vi#acca-bt-f1-t%E1%BB%AB-%C4%91i%E1%BB%83n-m%C3%B4n-business-and-technology)
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    - [\[ACCA PM/F5\] - Từ điển môn Performance Management](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%AB-%C4%91i%E1%BB%83n-chuy%C3%AAn-ng%C3%A0nh-acca?hsLang=vi#acca-pm-f5-t%E1%BB%AB-%C4%91i%E1%BB%83n-m%C3%B4n-performance-management)
    - [\[ACCA TX/F6\] - Từ điển môn Taxation](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%AB-%C4%91i%E1%BB%83n-chuy%C3%AAn-ng%C3%A0nh-acca?hsLang=vi#acca-tx-f6-t%E1%BB%AB-%C4%91i%E1%BB%83n-m%C3%B4n-taxation)
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    - [\[FA1\] Recording Financial Transactions (Ghi nhận giao dịch)](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-fia-foundation-in-accountancy?hsLang=vi#fa1-recording-financial-transactions-ghi-nh%E1%BA%ADn-giao-d%E1%BB%8Bch)
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    - [\[Level 1\] Quantitative Methods](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-cfa-level-i-chartered-financial-analyst?hsLang=vi#level-1-quantitative-methods)
    - [\[Level 1\] Economics](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-cfa-level-i-chartered-financial-analyst?hsLang=vi#level-1-economics)
    - [\[Level 1\] Financial Statement Analysis](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-cfa-level-i-chartered-financial-analyst?hsLang=vi#level-1-financial-statement-analysis)
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    - [\[Level 1\] Fixed Income Investments](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-cfa-level-i-chartered-financial-analyst?hsLang=vi#level-1-fixed-income-investments)
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    - [\[Level 1\] Portfolio Management](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-cfa-level-i-chartered-financial-analyst?hsLang=vi#level-1-portfolio-management)
    - [\[Level 1\] Ethical & Professional Standards](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-cfa-level-i-chartered-financial-analyst?hsLang=vi#level-1-ethical-professional-standards)
    - [Tài liệu Pre CFA level 1](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-cfa-level-i-chartered-financial-analyst?hsLang=vi#t%C3%A0i-li%E1%BB%87u-pre-cfa-level-1)
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    - [\[Level II\] Quantitative Methods](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-cfa-level-ii-chartered-financial-analyst?hsLang=vi#level-ii-quantitative-methods)
    - [\[Level II\] Economics](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-cfa-level-ii-chartered-financial-analyst?hsLang=vi#level-ii-economics)
    - [\[Level II\] Financial Reporting and Analysis](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-cfa-level-ii-chartered-financial-analyst?hsLang=vi#level-ii-financial-reporting-and-analysis)
    - [\[Level II\] Corporate Issuers](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-cfa-level-ii-chartered-financial-analyst?hsLang=vi#level-ii-corporate-issuers)
    - [\[Level II\] Equity Valuation](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-cfa-level-ii-chartered-financial-analyst?hsLang=vi#level-ii-equity-valuation)
    - [\[Level II\] Fixed Income](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-cfa-level-ii-chartered-financial-analyst?hsLang=vi#level-ii-fixed-income)
    - [\[Level II\] Derivatives](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-cfa-level-ii-chartered-financial-analyst?hsLang=vi#level-ii-derivatives)
    - [\[Level II\] Alternative Investments](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-cfa-level-ii-chartered-financial-analyst?hsLang=vi#level-ii-alternative-investments)
    - [\[Level II\] Portfolio Management](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-cfa-level-ii-chartered-financial-analyst?hsLang=vi#level-ii-portfolio-management)
    - [\[Level II\] Ethical and Professional Standards](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-cfa-level-ii-chartered-financial-analyst?hsLang=vi#level-ii-ethical-and-professional-standards)
- [Tự học CFA Level III (Chartered Financial Analyst)](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-cfa-level-iii-chartered-financial-analyst?hsLang=vi#main-content)

    - [Tổng quan về chương trình CFA level III](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-cfa-level-iii-chartered-financial-analyst?hsLang=vi#t%E1%BB%95ng-quan-v%E1%BB%81-ch%C6%B0%C6%A1ng-tr%C3%ACnh-cfa-level-iii)
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    - [Chia sẻ từ chuyên gia](https://knowledge.sapp.edu.vn/knowledge/ngh%E1%BB%81-nghi%E1%BB%87p-v%C3%A0-kinh-nghi%E1%BB%87m-thi-tuy%E1%BB%83n-trong-l%C4%A9nh-v%E1%BB%B1c-t%C3%A0i-ch%C3%ADnh?hsLang=vi#chia-s%E1%BA%BB-t%E1%BB%AB-chuy%C3%AAn-gia)
    - [Làm gì để phát triển kĩ năng và chuyên môn trong ngành Tài Chính](https://knowledge.sapp.edu.vn/knowledge/ngh%E1%BB%81-nghi%E1%BB%87p-v%C3%A0-kinh-nghi%E1%BB%87m-thi-tuy%E1%BB%83n-trong-l%C4%A9nh-v%E1%BB%B1c-t%C3%A0i-ch%C3%ADnh?hsLang=vi#l%C3%A0m-g%C3%AC-%C4%91%E1%BB%83-ph%C3%A1t-tri%E1%BB%83n-k%C4%A9-n%C4%83ng-v%C3%A0-chuy%C3%AAn-m%C3%B4n-trong-ng%C3%A0nh-t%C3%A0i-ch%C3%ADnh)
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- [Hỗ trợ học viên IFRS và các câu hỏi thường gặp](https://knowledge.sapp.edu.vn/knowledge/h%E1%BB%97-tr%E1%BB%A3-h%E1%BB%8Dc-vi%C3%AAn-ifrs-v%C3%A0-c%C3%A1c-c%C3%A2u-h%E1%BB%8Fi-th%C6%B0%E1%BB%9Dng-g%E1%BA%B7p?hsLang=vi)

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