Opentuition 的网络课程，国内看不了，只能下载到百度云分享了，讲义和视频都在一个文件夹里面。老师讲的很好，既能提高英语听力，又能帮助通过考试，一举两得。我就是看他们视频通过ACCA 全部14门考试的。其实真不用花好多钱去报辅导班。不过课程下载过程实在艰难，因为网站本身不提供下载，用了好多技术手段，花费三天时间才凑齐一门课，所以收取50论坛币，算是一点精神安慰。

Introduction to the ACCA FinancialReporting (FR)

CONCEPTUAL AND REGULATORY FRAMEWORK

Chapter 1

1. Framework –introduction [11m]

2. Framework –objectives and qualitative characteristics [14m]

3. Framework –definitions and recognition [8m]

4. Framework –measurement [15m]

5. Framework –capital maintenance [12m]

6. Framework –examples [16m]

Chapter 2

Regulatoryframework [15m]

PUBLISHED COMPANY ACCOUNTS

Chapter 3

1. Presentation offinancial statements – introduction [11m]

2. Presentation offinancial statements – SFP and SPLOCI [17m]

3. Presentation offinancial statements – Example 1 (revision) [37m]

Chapter 4

1. Statement ofcash flows – introduction [23m]

2. Statement ofcash flows – question approach [11m]

3. Statement ofcash flows – Example 1 (revision) [29m]

ACCOUNTING STANDARDS

Chapter 5

1. PPE –Introduction [12m]

2. PPE –revaluation upwards [20m]

3. PPE –revaluation downwards [15m]

4. PPE –depreciation [10m]

5. PPE – FinancialStatements and PPE [18m]

1. Borrowing costs– introduction [6m]

2. Borrowing costs– specific borrowings example [7m]

3. Borrowing costs– general borrowings example [7m]

Governmentgrants [14m]

Investmentproperty [21m]

Chapter 6

1. Intangibles –Introduction [21m]

2. Intangibles –Example 1 [2m]

3. Intangibles –Example 2 [6m]

4.Intangibles– Example 3 [5m]

Chapter 7

1. Impairments –External vs. Internal Indicators [6m]

2. Impairments –Impairment review [13m]

3. Impairments –Impairment (specific asset) [15m]

4. Impairments –Impairment (CGU) [16m]

Chapter 8

1. IFRS 5 – Introduction [6m]

2. IFRS 5 – NCA-HFS [11m]

4. IFRS 5 – Discontinuedoperations [18m]

Chapter 9

1.IAS 8 –Introduction [12m]

2. IAS 8 – Example(errors) [17m]

Chapter 10

1.Inventory– Introduction [6m]

2. Inventory –Examples [10m]

3. Agriculture [11m]

Chapter 11

1. Financialinstruments – introduction [12m]

2. Financialinstruments – financial assets [8m]

3. Financialinstruments – Example (FVTPL and FVTOCI) [21m]

4. Financialinstruments – Example (amortised cost) [24m]

5. Financialinstruments – financial liabilities [20m]

6. Financialinstruments – convertible debentures [23m]

7. Financialinstruments – disclosure [11m]

Chapter 12

1. Leases –Introduction [5m]

2. Leases – lowvalue and short life exemption [12m]

3. Leases –accounting treatment [8m]

4. Leases – Example [16m]

5. Leases – saleand leaseback [11m]

6.Leases –sale and leaseback Example (at fair value) [16m]

7. Leases – saleand leaseback Example (not at fair value) [11m]

Chapter 13

1. IAS 37 –provisions and contingent liabilities [23m]

2. IAS 37 –specific provision scenarios [19m]

Chapter 14

1. Events after thereporting date [10m]

Chapter 15

1. IAS 12 –Introduction [10m]

2. IAS 12 –deferred tax [10m]

3. IAS 12 – Example(excl. deferred tax) [12m]

4. IAS 12 –deferred tax accounting [11m]

5. IAS 12 – Example(incl. deferred tax) [12m]

6. IAS 12 – Example(accelerated capital allowances) [13m]

7. IAS 12 –deferred tax and revaluations [14m]

Chapter 16

1. Revenue –contract and performance obligations [11m]

2. Revenue –transaction price

3. Revenue –allocation [5m]

4. Revenue –recognition [8m]

5. Revenue –Example (LiverTech) [8m]

Chapter 17

1. IAS 21 –Introduction [14m]

2. IAS 21 – Example [15m]

Chapter 18

Fair value (IFRS13) [12m]

Chapter 19

1. EPS – Basic EPSIntroduction [11m]

2. EPS – Basic EPSExample [26m]

3. EPS – dilutedEPS Introduction [7m]

4. EPS – dilutedEPS Example [12m]

ANALYSIS AND INTERPRETATION

Chapter 20

1. Financialperformance Introduction [17m]

2. Financialperformance – margins [9m]

3. Financialperformance – asset turnover and ROCE [11m]

4. Financialperformance – Example