---
title: "[FR/F7: Tài liệu ôn thi] Part B: Accounting for transactions in financial statements - Phần 2"
description: Part B sẽ ôn lại 13 dạng bài tập quan trọng môn Financial Reporting (F7) với chủ đề Accounting for transactions in financial statements phần thứ hai.
---

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# \[FR/F7: Tài liệu ôn thi\] Part B: Accounting for transactions in financial statements - Phần 2

## Part B sẽ ôn lại 13 dạng bài tập quan trọng môn Financial Reporting (F7) với chủ đề Accounting for transactions in financial statements phần thứ hai.

### I. Tổng quan

| **Chủ đề** | **Dạng bài** | **Câu hỏi tương ứng** |  |
| --- | --- | --- | --- |
|  |  | **Trắc nghiệm** | **Tự luận** |
| **7. Leasing** | 1. Measurement and Recognition | Câu 1 - 4 |  |
| 2. Accounting for lease | Câu 5,6 |  |  |
| 3. Sale and lease back | Câu 7 |  |  |
| **8. Provision and events after the reporting period** | 1. Provision | Câu 1,2 | Câu 3 |
| 2. Adjusting event and Non-adjusting event | Câu 4,5 |  |  |
| **9. Inventories and biological assets** | 1. Feature of biological assets according to IAS 41 | Câu 1,2 |  |
| 2. Inventory | Câu 3 |  |  |
| **10. Accounting for taxation** | 1. Accounting for taxation | Câu 1 - 4 |  |
| **11. Reporting financial performance** | 1. Accounting Policies, Changes in accounting estimates, and Errors | Câu 1 |  |
| 2. Non-current assets held for sale and discontinued operations | Câu 2,3 |  |  |
| 3. IAS 21 Foreign currency transactions | Câu 4,5 |  |  |
| **12. Earning per share** | 1. Basic EPS | Câu 3 | Câu 1,2 |
| 2. Diluted EPS | Câu 4,5 |  |  |
| Reference: [BPP ACCA F7 - Financial Reporting (FR) StudyText](https://drive.google.com/file/d/1-dfGhsR3sxi4D7gyoZzApLijZRJjsJah/view) |  |  |  |

### **II. Dạng bài tập chi tiết**

### **1. Topic 7: Leasing**

**Ref**: Tóm tắt kiến thức Topic 7: [Leasing](https://knowledge.sapp.edu.vn/knowledge/fr/f7-t%C3%B3m-t%E1%BA%AFt-ki%E1%BA%BFn-th%E1%BB%A9c-lesson-12-ifrs-16-leases-thu%C3%AA-t%C3%A0i-s%E1%BA%A3n?hsLang=vi)

#### **Mức Độ: Quan trọng**

#### 1.1. DẠNG 1: Measurement and Recognition

**Câu 1:** Right of use

***Learning outcome:*** Nắm được cách ghi nhận quyền sử dụng tài sản

***Question:*** 

**Which of the following would NOT be included within the initial cost of a right-of-use asset?**

 A.  Installation cost of the asset  
B.  Estimated cost of dismantling the asset at the end of the lease period  
C.  Payments made to the lessor before the commencement of the lease  
D.  Total lease rentals payable under the lease agreement

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

At the commencement of the lease, the lessee should recognise a lease liability and a right-of-use asset. The lease liability is initially measured at the present value of the lease payments that have not yet been paid 

The right-of-use asset is initially recognised at cost, which comprises:

- The amount of the initial measurement of the lease liability
- Any lease payments made at or before the commencement date
- Any initial direct costs
- The estimated costs of removing or dismantling the underlying asset in accordance with the terms of the lease.

***Answer:* D.** Total lease rentals payable under the lease agreement

The value recognised in respect of the lease payments will be the present value of future lease payments rather than the total value. 

**Câu 2:** Right of use

***Learning outcome:*** Nắm được kiến thức ghi nhận right of use assets

***Question:*** 

IFRS 16 Leases permits certain assets to be exempt from the recognition treatment for right-of-use assets. **Which of the following assets leased to an entity would be permitted to be exempt?**

 A.  A used motor vehicle with an original cost of $15,000 and a current fair value of $700, leased for 24 months  
B.  A new motor vehicle with a cost of $15,000, leased for 36 months  
C.  A new motor vehicle with a cost of $15,000, leased for 36 months, to be rented to customers on a daily rental basis  
D.  A new motor vehicle with a cost of $15,000, leased for 12 months

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

Assets permitted to be exempted from recognition are **low-value assets** and those **with a lease term of 12 months or less.** 

The use of the asset is irrelevant, and, although IFRS 16 *Leases* does not define low-value, it is the cost when new that is considered rather than the current fair value. 

***Answer:*** D. A new motor vehicle with a cost of $15,000, leased for 12 months

**Câu 3:** Lease liability

***Learning outcome:*** Nắm được cách đo lường lease liability

***Question:*** 

On 1 January 20X3 Rabbit acquires a new machine with an estimated useful life of 6 years under the following agreement: An initial payment of $13,760 will be payable immediately 5 further annual payments of $20,000 will be due, commencing 1 January 20X3

The interest rate implicit in the lease is 8% The present value of the lease payments, excluding the initial payment, is $86,240 **What will be recorded in Rabbit’s financial statements at 31 December 20X4 in respect of the lease liability?**

|  | **Finance cost** | **Non-current liability** | **Current liability** |
| --- | --- | --- | --- |
| A. | 4,123 | 35,662 | 20,000 |
| B. | 5,299 | 51,539 | 20,000 |
| C. | 5,312 | 51,712 | 20,000 |
| D. | 5,851 | 43,709 | 15,281 |

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

***Step 1:*** Calculate finance cost = The interest ***=*** Initial lease payment/Opening lease Balance – Annual paid) \* implicit rate interest

***Step 2:*** Calculate lease liability for each year

Lease liability = Initial lease payment/Opening lease Balance – Annual paid + Finance cost

***Step 3:*** Calculate non-current lease

Non-current lease ***=*** Closing lease Balance – Annual payment

***Step 4:*** Calculate current lease liability

Current lease liability = lease liability – Non-current lease liability

***Answer:*** A

| **Year** | **Balance b/f lease payment (1)** | **Payment** **(2)** | **Interest** **(3)=\[(1)-(2)\]\*8%** | **Balance c/f lease payment** **(4) = (1)- (2) + (3)** |
| --- | --- | --- | --- | --- |
| 20X3 | 86,240 | (20,000) | 5,299 | 71,539 |
| 20X4 | 71,539 | (20,000) | 4,123 | 55,662 |
| 20X5 | 55,662 | (20,000) | 2,853 | 38,515 |

Lease liability 31/12/20X3 = $86,240 - $20,000 + ($86,240 – $20,000)\*8% = $71,539

Lease liability 31/12/20X4 = $71,539 - $20,000 + ($71,539 - $20,000)\*8% = $55,662

Financial cost at 31 December 20X4 = 4,123

Non-current liability = 55,662 - $20,000 = $35,662 

Current liability = $55,662 - $35,662 = $20,000

**Câu 4: Depreciation**

***Learning outcome:*** Nắm được lý thuyết về khấu hao tài sản thuê ngoài

***Question:*** 

On 1 April 20X7 Pigeon entered into a five-year lease agreement for a machine with an estimated life of 7 years. **Which of the following conditions would require the machine to be depreciated over 7 years?**

 A.  Pigeon has the option to extend the lease for two years at a market-rate rental.  
B.  Pigeon has the option to purchase the asset at market value at the end of the lease.  
C.  Ownership of the asset passes to Pigeon at the end of the lease period.  
D.  Pigeon’s policy for purchased assets is to depreciate over 7 years.

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

The asset is depreciated over the shorter of the asset’s useful life and the lease term, unless ownership of the asset transfers to the lessee at the end of the lease, in which case depreciation should be charged over the asset’s useful life 

***Answer:*** C*.* Ownership of the asset passes to Pigeon at the end of the lease period.

The transfer of ownership at the end of the lease indicates that Pigeon will have use of the asset for its entire life, and therefore 7 years is the appropriate depreciation period. 

#### 1.2. DẠNG 2: Accounting for lease

**Câu 5:** Rental in arrears

***Learning outcome:*** 

***Question:*** 

On 1 January 20X4 Badger entered into a lease agreement to lease an item of machinery for 4 years with rentals of $210,000 payable annually in arrears. The asset has a useful life of 5 years and at the end of the lease term, legal ownership will pass to Badger. The present value of the lease payments at the inception of the lease was $635,000 and the interest rate implicit in the lease is 12.2%. For the year ended 31 December, 20X4 Badger accounted for this lease by recording the payment of $210,000 as an operating expense. This treatment was discovered during 20X5 after the financial statements for 20X4 had been finalized. **In the statement of changes in equity for the year ended 31 December 20X5 what adjustment will be necessary to retained earnings brought forward?**

 A.  $5,530 credit  
B.  $132,530 credit  
C.  $210,000 debit  
D.  $204,470 debit

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

***Step 1:*** Identify adjustment event

At the end of the lease term, legal ownership will pass to Badger 🡪 Badger need to calculate depreciation of PPE for 5 years.

***Step 2***: Identify entries must adjust and recognize entries correctly

***Step 3:*** Adjust all of adjustment on retained earnings account

***Answer:*** 

Reverse incorrect treatment of rental: 

Dr Liability $210,000, Cr Retained Earnings $210,000 

Charge asset depreciation ($635,000/5): 

Dr Retained earnings $127,000, Cr PPE $127,000 

Charge finance cost ($635,000 × 12.2%): 

Dr Retained Earnings $77,470, Cr Liability $77,470 

🡪Net adjustment of $5,530 to be credited to opening retained earnings 

**Câu 6: Rental in advance**

***Learning outcome:*** 

***Question:*** 

On 1 October 20X6 Fino entered into an agreement to lease twenty telephones for its team of sales staff. The telephones are to be leased for a period of 24 months at a cost of $240 per telephone per annum, payable annually in advance. The present value of the lease payments on 1 October 20X6 is $9,164. 

On 1 April 20X7, Fino entered into an agreement to lease an item of the plant from the manufacturer. The lease required four annual payments in advance of $100,000 each commencing on 1 April 20X7. The plant would have a useful life of four years and would be scrapped at the end of this period. The present value of the total lease payments is $350,000. Fino has a cost of capital of 10% 

1. **How much would be charged to Fino’s statement of profit or loss for the year ended 30 September 20X7 in respect of the telephones?**   
   A.  $4,800  
   B.  $4,582  
   C.  $4,364  
   D.  $5,498
2. **What interest would be charged to Fino’s statement of profit or loss for the year ended30 September 20X7 in respect of the plant lease?**  
   A.  $12,500  
   B.  $25,000  
   C.  $17,500  
   D.  $35,000

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

1. Telephone is low-value assets 🡪 IAS 17: Dr Lease expense: 20\*$240/Cr Cash: 20\*$240

***Step 1:*** Identify type of payment: In advance or in arrear

***Step 2:*** 

If payment in arrear: 

***Interest =*** present value of the total lease payments\*cost of capital\*time-appointed 

If payment in advance: 

***Interest =*** (present value of the total lease payments - rental paid)\*cost of capital\*time-appointed

Answer: 1A -2A

1. Leased assets are exempt from capitalisation where the lease period is for 12 months or less, or the assets are low-value assets. IFRS 16 Leases does not give a value for what is meant by low-value assets, but gives examples, including telephones. In this case the lease rentals would be charged as an expense within the statement of profit or loss.

2\.

|  | $ |
| --- | --- |
| Present value of total lease payments | 350,000 |
| Less initial lease rental | (100,000) |
| Initial lease liability | 250,000 |
| Interest to 30 September 20X7 (6 months at 10%) | 12,500 |

#### 1.3. DẠNG 3: Sale and lease back

**Câu 7:** Calculation in case of sale and lease back

***Learning outcome:*** Tính toán được các giá trị có liên quan trong trường hợp sale and lease back

***Question:*** 

On 1 January 20X6, Sideshow sold a property for its fair value of $2 million, transferring title to the property on that date. Sideshow then leased it back under a 5-year lease, paying $150,000 per annum on 31 December each year. The present value of rentals payable was $599,000 and the interest rate implicit in the lease was 8%. The carrying amount of the property on 1 January 20X6 was $1.6 million and it had a remaining useful life of 20 years.

**What entries would be made in Sideshow’s statement of profit or loss for the year ended 31 December 20X6?**

 A.  Profit on disposal of $280,200, depreciation of $95,840, finance cost of $47,920  
B.  Profit on disposal of $400,000, rental expense of $150,000  
C.  Profit on disposal of $400,000, depreciation expense of $95,840, finance cost of $47,920  
D.  Profit on disposal of $280,200, depreciation of $119,800, finance cost of $47,920

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

***Step 1:*** Finance cost = Interest rate = Present value\*implicit interest rate 

**Step 2:** Identify control belongs to which party 

If it belongs to Sideshow 🡪 time to calculate depreciation will be useful life year and this is finance leaseback

If it belongs to the purchaser 🡪 time to calculate depreciation will be lease period and this is operating leaseback

***Step 3:*** Calculate depreciation

Deprecation = initial value of the right-of-use asset / time to calculate (in step 2)

Initial value of the right-of-use asset = carrying amount\*(Lease payment / fair value)

***Step 4:*** Calculate total gain = Fair value – Carrying amount

***Step 5:*** Calculate gain relating to rights retained = Total gain\* (present value of rentals payable/fair value)

***Step 6:*** Calculate actual profit = Gain on rights transferred 

= Total gain – Gain on rights retained 

***Answer:*** A

Finance cost = $599,000 × 8% = $47,920

Depreciation = \[(599,000/2,000,000) × 1,600,000\]/5 = $95,840

Total gain = $2,000,000 - $1,600,000 = $400,000

Gain on rights retained = $400,000 \*$599,000/$2,000,000 = $119,800

Gain on rights transferred = $400,000 - $119,800 = $280,200

### **2. Topic 8: Provision and events after the reporting period**

**Ref**: Tóm tắt kiến thức Topic 8: [Provision](https://knowledge.sapp.edu.vn/knowledge/fr/f7-t%C3%B3m-t%E1%BA%AFt-ki%E1%BA%BFn-th%E1%BB%A9c-lesson-13-ias-37-provision-contingent-liabilities-contingent-assets-d%E1%BB%B1-ph%C3%B2ng-n%E1%BB%A3-ph%E1%BA%A3i-tr%E1%BA%A3-v%C3%A0-t%C3%A0i-s%E1%BA%A3n-ti%E1%BB%81m-t%C3%A0ng?hsLang=vi)and [events after the reporting period](https://knowledge.sapp.edu.vn/knowledge/fr/f7-t%C3%B3m-t%E1%BA%AFt-ki%E1%BA%BFn-th%E1%BB%A9c-lesion-13-ias-10-events-after-the-reporting-period-s%E1%BB%B1-ki%E1%BB%87n-ph%C3%A1t-sinh-sau-ng%C3%A0y-k%E1%BA%BFt-th%C3%BAc-k%E1%BB%B3-k%E1%BA%BF-to%C3%A1n?hsLang=vi)

#### **Mức Độ: Quan trọng**

#### 2.1. DẠNG 1: Provision

**Câu 1: Identify a provision**

***Learning outcome:*** Xác định được trường hợp nào cần phải trích lập dự phòng

***Question:*** 

**Which of the following would require a provision for a liability to be created by BW at its reporting date of 31 October 20X5?**

 A.  The government introduced new laws on data protection which come into force on 1 January 20X6. BW’s directors have agreed that this will require the large number of staff to be retrained. On 31 October 20X5, the directors were waiting on a report they had commissioned that would identify the actual training requirements.  
B.  At the year-end BW is negotiating with its insurance provider about an outstanding insurance claim. On 20 November 20X5, the provider agreed to pay $200,000.   
C.  BW makes refunds to customers for any goods returned within 30 days of the sale and has done so for many years.  
D.  A customer is suing BW for damages alleged to have been caused by BW’s product. BW is contesting the claim and on 31 October 20X5, the directors have been advised by BW’s legal advisers that it is very unlikely to lose the case.

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

***Step 1:*** Identify whether exist present obligation that arises from a past event or not 

If Exist 🡪 ***Step 2:***  Assess whether have probable outflow or not from that obligation 

If Yes 🡪 ***Step 3:*** Assess whether outflow can estimate reliably or not 

If Yes 🡪 It is a provision

***Answer:***  C. BW makes refunds to customers for any goods returned within 30 days of the sale, and has done so for many years.

Answer A is incorrect because the obligation does not exist at the reporting date and also cannot be reliably measured at present. 

Answer B is an example of an adjusting event after the reporting date as it provides evidence of conditions existing at the reporting. 

Answer D is a contingent liability. However, as its likelihood is remote no provision is necessary.

**Câu 2: Single even and numerous event**

***Learning outcome: Xác định được giá trị của khoản trích lập dự phòng***

***Question:*** 

Target is preparing its financial statements for the year ended 30 September 20X7. Target is facing a number of legal claims from its customers with regards to a faulty product sold. The total amount being claimed is $3.5 million. Target’s lawyers say that the customers have an 80% chance of being successful. **What amount, if any, should be recognised in respect of the above in Target’s statement of financial position as of 30 September 20X7?**

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

Identify an event is a single event or numerous event

If It is a single event 🡪 provision relies on the most likely outcome

If It is numerous event 🡪  provision relies on the expected value

***Answer:*** $3,500,000 million

**Câu 3: Effect of time value of money on provision**

***Learning outcome:*** Tính toán khoản trích lập dự phòng có ảnh hưởng từ giá trị thời gian của dòng tiền

***Question:*** 

A company knows that when it ceases a certain operation in 5 year-time it will have to pay environmental cleanup costs of $5m.The provision to be made now will be the present value of $5m in 5 year-time. The relevant discount rate in this case is 10%.

**Determines Unwinding provision (addition of provision) for the cleanup cost at year 2?**

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

***Step 1:*** Discount cash flow of provision from year 5 to present value

***Step 2:*** Discount cash flow of provision from year 5 to year 2

***Step 3:*** Unwinding provision at year 2 = Step 2 - Step 1

***Answer:*** 

Cash outflow (present value) = $5m\*1/(1+10%)5

Cash outflow (year 2 value) = $5m\*1/(1+10%)4

Unwinding provision = $310,460

#### 2.2. DẠNG 2: Adjusting event and Non-adjusting event

**Câu 4: Identify adjusting event**

***Learning outcome:*** Xác định được 1 sự kiện cần điều chỉnh sau ngày khóa sổ kế toán

***Question:*** 

**Using the requirements set out in IAS 10 *Events after the Reporting Period*, which of the following would be classified as an adjusting event after the reporting period in financial statements ended 31 March 20X4 that were approved by the directors on 31 August 20X4?**

 A.  A reorganisation of the enterprise, proposed by a director on 31 January 20X4 and agreed by the Board on 10 July 20X4.  
B.  A strike by the workforce started on 1 May 20X4 and stopped all production for 10 weeks before being settled.  
C.  The receipt of cash from a claim on an insurance policy for damage caused by a fire in a warehouse on 1 January 20X4. The claim was made in January 20X4 and the amount of the claim had not been recognised at 31 March 20X4 as it was uncertain that any money would be paid. The insurance enterprise settled with a payment of $1.5 million on 1 June 20X4.  
D.  The enterprise had made large export sales to the USA during the year. The year-end receivables included $2 million for amounts outstanding that were due to be paid in US dollars between 1 April 20X4 and 1 July 20X4. By the time these amounts were received, the exchange rate had moved in favour of the enterprise.

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

***Step 1:*** Identify the time that event occurred

***Step 2:*** Assess the effect of that event on FS: whether it provides evidence of conditions existing at the reporting date or not

***Answer:*** C

The warehouse fire is an adjusting event as it occurred before the reporting date. Settlement of the insurance claim should therefore be included in the financial statements.

The other events are non-adjusting as they occurred after the reporting date and do not provide evidence of conditions existing at the reporting date. Issue B is a brand new event, and therefore should not be adjusted. As it is clearly material the event should be disclosed in the notes to the accounts

**Câu 5: Identify adjusting event**

***Learning outcome:*** Xác định được 1 sự kiện cần điều chỉnh sau ngày khóa sổ kế toán

***Question:*** 

Each of the following events occurred after the reporting date of 31 March 20X5, but before the financial statements were authorised for issue. **Identify whether the events would represent adjusting or non-adjusting events.** 

|  | **Adjusting** | **Non-adjusting** |
| --- | --- | --- |
| A public announcement in April 20X5 of a formal plan to discontinue an operation which had been approved by the board in February 20X5. |  |  |
| The settlement of an insurance claim for a loss sustained in December 20X4. |  |  |

***Answer:*** 

|  | **Adjusting** | **Non-adjusting** |
| --- | --- | --- |
| A public announcement in April 20X5 of a formal plan to discontinue an operation which had been approved by the board in February 20X5. |  | **X** |
| The settlement of an insurance claim for a loss sustained in December 20X4. | **X** |  |

A board decision to discontinue an operation does not create a liability. A provision can only be made on the announcement of a formal plan (as it then raises a valid expectation that the action will be carried out). As this announcement occurs during the year ended 31 March 20X6, this a non-adjusting event for the year ended 31 March 20X5.

The insurance claim was in existence at the year-end, so this will be an adjusting event as it  
provides further evidence of conditions in existence.

### **3. Topic 9: Inventories and biological assets**

**Ref**: Tóm tắt kiến thức Topic 9: [Inventories and biological assets](https://knowledge.sapp.edu.vn/knowledge/fr/f7-t%C3%B3m-t%E1%BA%AFt-ki%E1%BA%BFn-th%E1%BB%A9c-lesson-14-h%C3%A0ng-t%E1%BB%93n-kho-v%C3%A0-t%C3%A0i-s%E1%BA%A3n-sinh-h%E1%BB%8Dc-inventories-and-biological-assets?hsLang=vi)

#### **Mức Độ: Ít quan trọng**

#### **3.1. DẠNG 1:** Feature of biological assets arcording to IAS 41

**Câu 1:** Recognition of biological assets

***Learning outcome:*** Nắm được kiến thức liên quan đến ghi nhận tài sản sinh học

***Question:*** 

**At what amount is a biological asset measured on initial recognition in accordance with IAS 41 Agriculture?**

 A.  Production cost  
B.  Fair value  
C.  Cost less estimated costs to sell  
D.  Fair value less estimated costs to sell 

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

Biological assets are measured at fair value: Net Fair value = Fair value - cost to sell

***In case the fair value of biological assets cannot be determined***:

Value of biological assets = Cost - Accumulated depreciation - Impairment losses

***Answer:*** D. Fair value less estimated costs to sell 

**Câu 2:** Recognise gain/loss on biological asset

***Learning outcome:*** Nắm được kiến thức liên quan đến ghi nhận lãi lỗ của tài sản sinh học

***Question:***

**How is a gain or loss arising on a biological asset recognised in accordance with IAS 41?**

 A.  Included in profit or loss for the year  
B.  Adjusted in retained earnings  
C.  Shown under 'other comprehensive income  
D.  Deferred and recognised over the life of the biological asset 

***Answer:*** A*.* Included in profit or loss for the year

#### **3.2. DẠNG 2:** Inventory

**Câu 3:** Calculate valuation of inventory

***Learning outcome: Nắm được cách tính giá trị hàng tồn kho***

***Question:*** 

Caminas Co has the following products in inventory at the year-end. 

| **Product** | **Quantity** | **Cost** | **Selling price** | **Selling cost** |
| --- | --- | --- | --- | --- |
| A | 1,000 | $40 | $55 | $8 |
| B | 2,500 | $15 | $25 | $4 |
| C | 800 | $23 | $27 | $5 |

At what amount should total inventory be stated in the statement of financial position? 

 A.  $95,900  
B.  $95,100  
C.  $103,100  
D.  $105,100 

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

Step 1: Calculate valuation of NRV = Selling price – Selling cost 

Step 2: Choose the lower value between NRV and Cost

Step 3: Valuation of inventory = Quantity \* Lower value between NRV and Cost

***Answer:*** A. $95,100

### **4. Topic 10: Accounting for taxation**

**Ref**: Tóm tắt kiến thức Topic 10: [Accounting for taxation](https://knowledge.sapp.edu.vn/knowledge/fr/f7-t%C3%B3m-t%E1%BA%AFt-ki%E1%BA%BFn-th%E1%BB%A9c-lesson-15-thu%E1%BA%BF-thu-nh%E1%BA%ADp-doanh-nghi%E1%BB%87ptaxation?hsLang=vi)

#### **Mức Độ: Quan trọng**

**Câu 1:** Calculate tax paid

***Learning outcome:*** Biết được cách tính số thuế đã nộp trong kỳ

***Question:*** 

The statements of financial position of Nedburg Co include the following extracts: Statements of financial position as of 30 September 

|  | 20X2 ($m) | 20X1($m) |
| --- | --- | --- |
| Deferred tax | 310 | 140 |
| Current tax | 130 | 160 |

The tax charge in the statement of profit or loss for the year ended 30 September 20X2 is $270 million. **What amount of tax was paid during the year to 30 September 20X2?** 

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

Tax paid = (Closing tax balance  - opening tax balance) - total tax expense (tax charge)

Opening tax balance = opening current tax liability + opening deferred tax liablity

Closing tax balance = closing current tax liability + closing deferred tax liability 

***Answer:*** $130m

**Câu 2:** Calculate tax expense

***Learning outcome:*** Biết được cách tính chi phí thuế (tax expense)

***Question:*** 

Tamsin Co’s accounting record shown the following: 

|  | $ |
| --- | --- |
| Income tax payable for the year | 60,000 |
| Over provision in relation to the previous year | 4,500 |
| Opening provision for deferred tax | 2,600 |
| Closing provision for deferred tax | 3,200 |

**What is the income tax expense that will be shown in the statement of profit or loss for the year?**

 A.  $54,900  
B.  $67,700  
C.  $65,100  
D.  $56,100 

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

The tax expense in the statement of profit or loss is made up of the current year estimate, the prior year overprovision, and the movement in deferred tax. 

The prior year overprovision must be deducted from the current year expense, and the movement in deferred tax must be added to the current year expense, as the deferred tax liability has increased

**Tax expense** 

= Income tax payable for the year + closing tax balance - opening tax balance - over provision

***Answer:*** Tax expense = $60,000 – $4,500 + $600 = $56,100 

**Câu 3:** Calculate deferred tax liability 

***Learning outcome:*** Biết được cách thuế hoãn lại (Deferred tax)

***Question:*** 

Custard Co purchased an asset costing $1,500. At the end of 20X8, the carrying amount is $1,000. The cumulative depreciation for tax purposes is $900 and the current tax rate is 25%.

**Calculate the deferred tax liability for the asset.**

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

Deferred tax = (Accounting base - Tax base) \* % Tax rate

Accounting base = Carrying amount = $1,500

Tax base = Cost – depreciation for tax purpose = $1,500 - $900 = $600

***Answer:*** Deferred tax = $400 x 25% = $100

**Câu 4:** Calculate deferred tax liability 

***Learning outcome:*** Biết được cách thuế hoãn lại (Deferred tax)

***Question:*** 

The following information relates to an entity:

(i) On 1 January 20X8, the carrying amount of non-current assets exceeded their tax written down the value by $850,000.

(ii) For the year to 31 December 20X8 the entity claimed depreciation for tax purposes of $500,000 and charged depreciation of $450,000 in the financial statements. 

(iii) During the year ended 31 December 20X8 the entity revalued a property. The revaluation surplus was $250,000. There are no current plans to sell the property. 

(iv) The tax rate was 30% throughout the year. 

**What is the provision for deferred tax required by IAS 12 Income Taxes on 31 December 20X8?** 

 A.  $240,000  
B.  $270,000  
C.  $315,000  
D.  $345,000 

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

Provision for deferred tax = Closing deferred tax liability

= Opening deferred tax liability + Increased deferred tax liability

Increased deferred tax liability can derive from 

- The valuation surplus
- Different from depreciation between **accounting base** and **tax base**

***Answer:*** D. $345,000 

At 1/1/X8 Carrying amount of NCA exceed their tax written down the value by $850,000

🡪 Opening deferred tax liability = $850,000 \* 30% = $255,000 (1)

For the year to 31/12/X8, the entity claimed depreciation for tax purpose of $500,000 and charged depreciation of $450,000 in FS

🡪 Increased deferred tax liability due to different from depreciation between **accounting base** and **tax base =** ($500,000 - $450,000) \* 30% = $15,000 (2)

The valuation surplus was $250,000

🡪 Increased deferred tax liability due to the valuation surplus = $250,000 \* 30% = $75,000 (3)

(1);(2);(3) 🡪 Provision for deferred tax  = $345,000 

### **5. Topic 11: Reporting financial performance**

**Ref**: Tóm tắt kiến thức Topic 11: [Reporting financial performance](https://knowledge.sapp.edu.vn/knowledge/fr/f7-t%C3%B3m-t%E1%BA%AFt-ki%E1%BA%BFn-th%E1%BB%A9c-lesson-17-tr%C3%ACnh-b%C3%A0y-b%C3%A1o-c%C3%A1o-t%C3%A0i-ch%C3%ADnh-reporting-financial-performance?hsLang=vi)

#### **Mức Độ: Ít quan trọng**

#### **5.1. DẠNG 1:** Accounting policies, Changes in accounting estimates and Errors

**Câu 1:** Changes in accounting policy

***Learning outcome:*** Nắm được sự tuân thủ về thay đổi chính sách kế toán theo IAS 8

***Question:*** 

**Which of the following would be a change in accounting policy in accordance with IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors?** 

 A.  Adjusting the financial statements of a subsidiary prior to consolidation as its accounting policies differ from those of its parent   
B.  A change in reporting depreciation charges as cost of sales rather than as administrative expenses   
C.  Depreciation charged on reducing balance method rather than a straight line  
D.  Reducing the value of inventory from cost to net realisable value due to a valid adjusting event after the reporting period 

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

A change in accounting estimate is an adjustment of the carrying amount of **an asset or a liability** or **the amount of the periodic consumption** of an asset that results from the assessment of the present status of, and **expected future benefits** and **obligations associated with, assets and liabilities**. 

Changes in accounting estimates result from **new information** or **new developments** are not corrections of errors

***Answer:*** B. A change in reporting depreciation charges as cost of sales rather than as administrative expenses

A and D are simply adjustments made during preparation of the financial statements 

C is a change of accounting estimate 

#### **5.2. DẠNG 2:** Non-current assets held for sale and discontinued operations

**Câu 2:** Recognise NCA held for sale 

***Learning outcome:*** Nắm được các điều kiện để 1 tài sản có thể được phân loại là held for sale

***Question:*** 

For an asset to be classified as 'held for sale' under IFRS 5 Non-current Assets Held for Sale and Discontinued Operations its sale must be 'highly probable'. **Which of the following is NOT a requirement if the sale is to be regarded as highly probable?**

 A.  Management must be committed to a plan to sell the asset.  
B.  A buyer must have been located for the asset.  
C.  The asset must be marketed at a reasonable price.  
D.  The sale should be expected to take place within one year from the date of classification. 

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

An asset is classified as held for sale when it meets all of the following 7 conditions:

- non-current asset
- plan to sell
- available for immediate sale
- locate a buyer
- within 12 months from the date of classification
- reasonable price
- It is unlikely that significant changes to the plan will be made or that the plan will be withdrawn

***Answer:*** B. buyer must have been located for the asset.

Just identify a buyer not A buyer must have been located for the asset.

**Câu 3:** Measured NCA held for sale 

***Learning outcome:*** Nắm được cách đo lường NCA held for sale

***Question:*** 

As of 30 September 20X3 Dune Co's property in its statement of financial position was: 

| Property at cost (useful life 15 years) | $45 million |
| --- | --- |
| Accumulated depreciation | $6 million |

On 1 April 20X4 Dune Co decided to sell the property. The property is being marketed by a property agent at a price of $42 million, which was considered a reasonably achievable price at that date. The expected costs to sell have been agreed at $1 million. Recent market transactions suggest that actual selling prices achieved for this type of property in the current market conditions are 10% less than the price at which they are marketed. At 30 September 20X4 the property has not been sold. At what amount should the property be reported in Dune Co's statement of financial position as at 30 September 20X4? 

 A.  $36 million  
B.  $37.5 million  
C.  $36.8 million  
D.  $42 million 

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

Asset held for sale will be measured at lower of carrying amount and fair value less cost to  
sell. Once reclassified, the asset held for sale is **not depreciated.** 

***Step 1:*** Calculate Carrying amount at 1 April 20X4

***Step 2*:** Calculate Fair value less cost to sell 

***Step 3:*** Compare two above amount 🡪 choose lower amount 🡪 report in SOFP 

***Answer:*** C. $36.8 million

|  | $m |
| --- | --- |
| Cost | 45.0 |
| Accumulated depreciation to 30 September 20X3 | (6.0) |
| Depreciation to 1 April 20X4 | (1.5) |
| Carrying amount 1 April 20X4 | 37.5 |

Fair value less cost to sell = $42m\*90% - $1m = $36.8m \< Carrying amount 1 April 20X4 

**🡪** Amount should the property be reported = $36.8m 

#### **5.3. DẠNG 3:** IAS 21 Foreign currency transactions

**Câu 4:** Exchange rate

***Learning outcome:*** Nắm được kiến thức liên quan đến tỷ giá hối đoái (exchange rate)

***Question:*** 

IAS 21 sets out how entities that carry out transactions in a foreign currency should measure the results of these transactions at the year-end. Using the picklist provided, select **which exchange rate should non-monetary items carried at historical cost be measured?** 

 A.  Closing rate   
B.  Average rate   
C.  Rate at date of transaction  
D.  Rate at beginning of the year 

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

- Monetary items are measured at **closing rate**
- Non-monetary items carried at historical cost should not be re-measured
- Non-monetary items carried at fair value should be re-measured using the exchange rate as of the FV determination date

***Answer:*** C. Rate at date of transaction

Non-monetary items carried at historical cost should not be re-measured 🡪 **using rate at date of transaction**

**Câu 5:** Exchange rate

***Learning outcome:*** Nắm được kiến thức liên quan đến tỷ giá hối đoái (exchange rate)

***Question:*** 

Miston Co buys goods priced at €50,000 from a Dutch company on 1 November 20X8. The invoice is due for settlement in two equal installments on 1 December 20X8 and 1 January 20X9. The exchange rate moved as follows: 

1 November 20X8 - 1.63 to $1

1 December 20X8 - 1.61 to $1

31 December 20X8 - 1.64 to $1

**What will be the net exchange gain or loss to be reported in the financial statements of Miston Co on 31 December 20X8?**

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

**Step 1:** Calculate the amount of money in each period by using an exchange rate

**Step 2:** Compare the amount of money on 1 November 20X8 with the total amount of money on 1 December 20X8 and 31 December 20X8 

***Answer:*** 

| **Date** | **Rate** | **$** | **€** |
| --- | --- | --- | --- |
| 1/11 | 1.63 | 30,675 | 50,000 |
| 1/12 | 1.61 | 15,528 | 25,000 |
| 31/12 | 1.64 | 15,244 | 25,000 |

Net Exchange = 30,675 – (15,528 + 15,244) = - 97 🡪 Loss

### **6. Topic 12: Earning per share**

**Ref**: Tóm tắt kiến thức Topic 12: [Earning per share](https://knowledge.sapp.edu.vn/knowledge/fr/f7-t%C3%B3m-t%E1%BA%AFt-ki%E1%BA%BFn-th%E1%BB%A9c-lesson-18-thu-nh%E1%BA%ADp-tr%C3%AAn-c%E1%BB%95-ph%E1%BA%A7n-earnings-per-share-eps?hsLang=vi)

#### **Mức Độ: Quan trọng**

#### **6.1. DẠNG 1:** Basic EPS

**Câu 1:** New issue

***Learning outcome:*** Nắm được công thức tính basic EPS trong trường hợp phát hành cổ phiếu mới.

***Question:*** 

An entity, with a year-end of 31 December 20X8, issued 200,000 shares at full market price of $3 on 1 July 20X8. **Calculate the EPS for each of the years.**

Relevant information

|  | **20X8** | **20X7** |
| --- | --- | --- |
| Profit attributable to the ordinary shareholders for the year ending 31 December | $550,000 | $460,000 |
| Number of ordinary shares in issue at 31 December | 1,000,000 | 800,000 |

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

Basic EPS = profit attributable for ordinary share/ weighted number of share

Weighted number of share = Number of shares \* Time weighting

***Answer:*** 

Weighted number of share (20X7) = 800,000

Weighted number of share (20X8) = 800,000 + 200,000\*1/2 = 900,000

EPS (20X7) = $460,000/800,000 = 0.58

EPS (20X8) = $550,000/900,000 = 0.61

**Câu 2:** Bonus issue

***Learning outcome:*** Nắm được cách tính thu nhập trên cổ phần trong trường hợp có phát hành cổ phiếu thưởng.

***Question:*** 

Plumstead Co had 4 million equity shares in issue throughout the year ended 31 March 20X7. On 30 September 20X7, it made a 1 for 4 bonus issue. Profit for the year ended 31 March 20X8 was $3.6 million, out of which an equity dividend of 20c per share was paid. The financial statements for the year ended 31 March 20X7 showed earnings per share (EPS) of $0.70.

**What are the EPS for the year ended 31 March 20X8 and the restated EPS for the year ended 31 March 20X7?**

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

Basic EPS = profit attributable for ordinary share/ weighted number of share

**Step 1:** Calculate the weighted number of share during the period

**Weighted number of share = Number of shares \* Bonus fraction \* Time weighting**

**Step 2:** Calculate profit attributable for ordinary share 

**Profit attributable for ordinary share = Profit after tax - Dividend for preferred share**

***Answer:*** 

From 1/4/20X7 to 30/9/20X7 (6 months) the total number of shares = 4m 

With bonus fraction = (4+1)/4 = 5/4

From 30/9/20X7 to 31/3/20X8 (6 months) the total number of shares = 5m

With bonus fraction = 1

🡪 Weighted number of share = 4\*5/4\*6/12 + 5\*6/12 = 5m

Profit attributable for ordinary share = $3.6m

**EPS 20X8 = $3.6m/5m = $0.72**

Profit attributable for ordinary share (20X7 period) = x and EPS 20X7 with 4m shares is $0.70

🡪 x/4m = $0.70 🡪 x = $2.8m

**Restated EPS 20X7** with 5m shares **=** $2.8m/5m = $0.56

**Câu 3:** Right issue

***Learning outcome:*** Nắm được cách tính thu nhập trên cổ phần trong trường hợp có phát hành cổ phiếu ưu đãi.

***Question:*** 

On 1 January 20X8 Artichoke Co had 5 million $1 equity shares in issue. On 1 June 20X8 it made a 1 for 5 rights issue at a price of $1.50. The market price of the shares on the last day of quotation with rights was $1.80. Total earnings for the year ended 31 December 20X8 was $7.6 million.

**What were the earnings per share for the year?**

 A.  $1.35  
B.  $1.36  
C.  $1.27  
D.  $1.06

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

Basic EPS = profit attributable for ordinary share/ weighted number of share

**Step 1:** Calculate TERP

TERP (Theoretical ex-rights issue) = (Market price of one share before issue \* Number of shares before issue + Issue value of a new share) / Total actual number of shares after the issue

**Step 2:** Calculate the weighted number of share during the period

Weighted number of share = Number of shares before issue \* FV/TERP \* Time weighting + Number of share after issue \* Time weighting

**Step 3:** Calculate profit attributable for ordinary share 

**Profit attributable for ordinary share = Profit after tax - Dividend for preferred share**

***Answer:*** A. $1.35

***Answer:*** 

TERP = ($1.8\*5 + $1.5)/(1+5) = $1.75

Weighted number of share = 5m \* (1.8/1.75)\*(5/12) + 6m\*(7/12) = 5.64m

Profit attributable for ordinary share = $7.6m

🡪EPS 20X8 = $7.6m/5.64m = $1.35

#### **6.2. DẠNG 2:** Diluted EPS

**Câu 4:** Convertible bond

***Learning outcome:*** Nắm được cách tính diluted EPS trong trường hợp công ty phát hành trái phiếu chuyển đổi (Convertible bond)

***Question:*** 

In 20X7 Farrah Co had earnings of $105,000 and 100,000 ordinary $1 shares. It also had in issue $40,000 15% convertible loan stock which is convertible in two years’ time at the rate of 4 ordinary shares for every $5 of stock. The rate of tax is 30%. **Calculate the Diluted EPS**

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

**Step 1**: Calculate the weighted number of share during the period

- Weighted number of share = weighted number of share + number of potential share
- Number of potential share = Value of loan \* Number of ordinary shares to convert/value of each stock

**Step 2:** Calculate interest from the convertible loan

Interest = Value of loan\* proportion of convertible loan stock

**Step 3:** Calculate diluted EPS

Diluted EPS = (profit after tax - dividend for preferred share + interest \* (1-tax rate))/(weighted number of share + number of potential share)

***Answer:*** 

Weighted number of share = 100,000 + $40,000\*4/$5 = 132,000 

Diluted EPS = ($105,000 + $40,000\*15%\*(1-0,3))/132,000 = $0.83 

**Câu 5:** DEPS vs BEPS

***Learning outcome:*** Nắm được cách tính diluted EPS trong trường hợp có sự xuất hiện của cả BEPS

***Question:*** 

Barwell Co had 10 million ordinary shares in issue throughout the year ended 30 June 20X3. On 1 July 20X2, it had issued $2 million of 6% convertible loan stock, each $5 of loan stock convertible into 4 ordinary shares on 1 July 20X6 at the option of the holder. Barwell Co had a profit for the year ended 30 June 20X3 of $1,850,000. It pays tax on profits at 30%.

**What was diluted earnings per share for the year?**

 A.  $0.167  
B.  $0.185  
C.  $0.161  
D.  $0.17

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

Because DEPS value cannot exceed BEPS → When calculating DEPS index, we need to calculate more BEPS index, and compare the two indexes:

- If DEPS \<BEPS → get the value of DEPS
- If DEPS\> BEPS → get the value of DEPS = BEPS

***Answer:*** A. $0.167

BEPS ***=*** $1,85m/10m= 0.185

DEPS = ($1,85m + $2\*6%\*(1-0.3))/(10m + $2m\*4/$5) = $0.167

 

Author: Dat Le

- [General Customer Experience](https://knowledge.sapp.edu.vn/knowledge/general-customer-experience?hsLang=vi)
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    - [Chuẩn bị trước khi học](https://knowledge.sapp.edu.vn/knowledge/h%E1%BB%97-tr%E1%BB%A3-h%E1%BB%8Dc-vi%C3%AAn-acca-nh%E1%BB%AFng-c%C3%A2u-h%E1%BB%8Fi-th%C6%B0%E1%BB%9Dng-g%E1%BA%B7p-faqs?hsLang=vi#chu%E1%BA%A9n-b%E1%BB%8B-tr%C6%B0%E1%BB%9Bc-khi-h%E1%BB%8Dc)
    - [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-acca-nh%E1%BB%AFng-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)
    - [Chính sách học tập](https://knowledge.sapp.edu.vn/knowledge/h%E1%BB%97-tr%E1%BB%A3-h%E1%BB%8Dc-vi%C3%AAn-acca-nh%E1%BB%AFng-c%C3%A2u-h%E1%BB%8Fi-th%C6%B0%E1%BB%9Dng-g%E1%BA%B7p-faqs?hsLang=vi#ch%C3%ADnh-s%C3%A1ch-h%E1%BB%8Dc-t%E1%BA%ADp)
    - [Hỗ trợ mở tài khoản, đăng ký thi, hoãn thi](https://knowledge.sapp.edu.vn/knowledge/h%E1%BB%97-tr%E1%BB%A3-h%E1%BB%8Dc-vi%C3%AAn-acca-nh%E1%BB%AFng-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-ho%C3%A3n-thi)
    - [OBU và những điều cần biết](https://knowledge.sapp.edu.vn/knowledge/h%E1%BB%97-tr%E1%BB%A3-h%E1%BB%8Dc-vi%C3%AAn-acca-nh%E1%BB%AFng-c%C3%A2u-h%E1%BB%8Fi-th%C6%B0%E1%BB%9Dng-g%E1%BA%B7p-faqs?hsLang=vi#obu-v%C3%A0-nh%E1%BB%AFng-%C4%91i%E1%BB%81u-c%E1%BA%A7n-bi%E1%BA%BFt)
    - [ACCA Member và bằng cấp khác](https://knowledge.sapp.edu.vn/knowledge/h%E1%BB%97-tr%E1%BB%A3-h%E1%BB%8Dc-vi%C3%AAn-acca-nh%E1%BB%AFng-c%C3%A2u-h%E1%BB%8Fi-th%C6%B0%E1%BB%9Dng-g%E1%BA%B7p-faqs?hsLang=vi#acca-member-v%C3%A0-b%E1%BA%B1ng-c%E1%BA%A5p-kh%C3%A1c)
- [Hỗ trợ học viên CFA & câu hỏi thường gặp (FAQs)](https://knowledge.sapp.edu.vn/knowledge/h%E1%BB%97-tr%E1%BB%A3-h%E1%BB%8Dc-vi%C3%AAn-cfa-c%C3%A2u-h%E1%BB%8Fi-th%C6%B0%E1%BB%9Dng-g%E1%BA%B7p-faqs?hsLang=vi#main-content)

    - [Chuẩn bị trước khi học](https://knowledge.sapp.edu.vn/knowledge/h%E1%BB%97-tr%E1%BB%A3-h%E1%BB%8Dc-vi%C3%AAn-cfa-c%C3%A2u-h%E1%BB%8Fi-th%C6%B0%E1%BB%9Dng-g%E1%BA%B7p-faqs?hsLang=vi#chu%E1%BA%A9n-b%E1%BB%8B-tr%C6%B0%E1%BB%9Bc-khi-h%E1%BB%8Dc)
    - [Trong khóa học](https://knowledge.sapp.edu.vn/knowledge/h%E1%BB%97-tr%E1%BB%A3-h%E1%BB%8Dc-vi%C3%AAn-cfa-c%C3%A2u-h%E1%BB%8Fi-th%C6%B0%E1%BB%9Dng-g%E1%BA%B7p-faqs?hsLang=vi#trong-kh%C3%B3a-h%E1%BB%8Dc)
    - [Chính sách học tập](https://knowledge.sapp.edu.vn/knowledge/h%E1%BB%97-tr%E1%BB%A3-h%E1%BB%8Dc-vi%C3%AAn-cfa-c%C3%A2u-h%E1%BB%8Fi-th%C6%B0%E1%BB%9Dng-g%E1%BA%B7p-faqs?hsLang=vi#ch%C3%ADnh-s%C3%A1ch-h%E1%BB%8Dc-t%E1%BA%ADp)
    - [Các hướng dẫn liên quan đến kỳ thi CFA](https://knowledge.sapp.edu.vn/knowledge/h%E1%BB%97-tr%E1%BB%A3-h%E1%BB%8Dc-vi%C3%AAn-cfa-c%C3%A2u-h%E1%BB%8Fi-th%C6%B0%E1%BB%9Dng-g%E1%BA%B7p-faqs?hsLang=vi#c%C3%A1c-h%C6%B0%E1%BB%9Bng-d%E1%BA%ABn-li%C3%AAn-quan-%C4%91%E1%BA%BFn-k%E1%BB%B3-thi-cfa)
    - [Các kinh nghiệm (Tips) học tập hữu ích](https://knowledge.sapp.edu.vn/knowledge/h%E1%BB%97-tr%E1%BB%A3-h%E1%BB%8Dc-vi%C3%AAn-cfa-c%C3%A2u-h%E1%BB%8Fi-th%C6%B0%E1%BB%9Dng-g%E1%BA%B7p-faqs?hsLang=vi#c%C3%A1c-kinh-nghi%E1%BB%87m-tips-h%E1%BB%8Dc-t%E1%BA%ADp-h%E1%BB%AFu-%C3%ADch)
    - [Giai đoạn ôn thi và đi thi](https://knowledge.sapp.edu.vn/knowledge/h%E1%BB%97-tr%E1%BB%A3-h%E1%BB%8Dc-vi%C3%AAn-cfa-c%C3%A2u-h%E1%BB%8Fi-th%C6%B0%E1%BB%9Dng-g%E1%BA%B7p-faqs?hsLang=vi#giai-%C4%91o%E1%BA%A1n-%C3%B4n-thi-v%C3%A0-%C4%91i-thi)
    - [Các câu hỏi về hệ thống LMS](https://knowledge.sapp.edu.vn/knowledge/h%E1%BB%97-tr%E1%BB%A3-h%E1%BB%8Dc-vi%C3%AAn-cfa-c%C3%A2u-h%E1%BB%8Fi-th%C6%B0%E1%BB%9Dng-g%E1%BA%B7p-faqs?hsLang=vi#c%C3%A1c-c%C3%A2u-h%E1%BB%8Fi-v%E1%BB%81-h%E1%BB%87-th%E1%BB%91ng-lms)
- [Hỗ trợ học viên CMA và các câu hỏi thường gặp (FAQs)](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#main-content)

    - [Chuẩn bị trước khi học](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#chu%E1%BA%A9n-b%E1%BB%8B-tr%C6%B0%E1%BB%9Bc-khi-h%E1%BB%8Dc)
    - [Chính sách 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#ch%C3%ADnh-s%C3%A1ch-h%E1%BB%8Dc-t%E1%BA%ADp)
    - [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)
- [Tự học ACCA (Association of Chartered Certified Accountant)](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-acca-association-of-chartered-certified-accountant?hsLang=vi#main-content)

    - [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)
    - [\[ACCA MA/F2\] - Từ điển môn Management Accounting](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-ma-f2-t%E1%BB%AB-%C4%91i%E1%BB%83n-m%C3%B4n-management-accounting)
    - [\[ACCA FA/F3\] - Từ điển môn Financial Accounting](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-fa-f3-t%E1%BB%AB-%C4%91i%E1%BB%83n-m%C3%B4n-financial-accounting)
    - [\[ACCA LW/F4\] - Từ điển môn Corporate and Business Law](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-lw-f4-t%E1%BB%AB-%C4%91i%E1%BB%83n-m%C3%B4n-corporate-and-business-law)
    - [\[ACCA PM/F5\] - 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)
    - [\[ACCA AA/F8\] - Từ điển môn Audit and Assurance](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-aa-f8-t%E1%BB%AB-%C4%91i%E1%BB%83n-m%C3%B4n-audit-and-assurance)
    - [\[ACCA FM/F9\] - Từ điển môn Financial 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-fm-f9-t%E1%BB%AB-%C4%91i%E1%BB%83n-m%C3%B4n-financial-management)
- [Tự học FIA (Foundation in Accountancy)](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-fia-foundation-in-accountancy?hsLang=vi#main-content)

    - [\[FA1\] 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)
    - [\[FA2\] Maintaining Financial Records (Lưu trữ sổ sách)](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-fia-foundation-in-accountancy?hsLang=vi#fa2-maintaining-financial-records-l%C6%B0u-tr%E1%BB%AF-s%E1%BB%95-s%C3%A1ch)
    - [\[MA1\] Management Information (Thông tin quản trị)](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-fia-foundation-in-accountancy?hsLang=vi#ma1-management-information-th%C3%B4ng-tin-qu%E1%BA%A3n-tr%E1%BB%8B)
- [Tự học CFA Level I (Chartered Financial Analyst)](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-cfa-level-i-chartered-financial-analyst?hsLang=vi#main-content)

    - [Tổng quan về CFA](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-cfa-level-i-chartered-financial-analyst?hsLang=vi#t%E1%BB%95ng-quan-v%E1%BB%81-cfa)
    - [Kinh nghiệm tự học và ôn thi CFA Level I](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-cfa-level-i-chartered-financial-analyst?hsLang=vi#kinh-nghi%E1%BB%87m-t%E1%BB%B1-h%E1%BB%8Dc-v%C3%A0-%C3%B4n-thi-cfa-level-i)
    - [\[Level 1\] 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)
    - [\[Level 1\] Corporate Issuers](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-cfa-level-i-chartered-financial-analyst?hsLang=vi#level-1-corporate-issuers)
    - [\[Level 1\] Equity 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-equity-investments)
    - [\[Level 1\] 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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