ACCA F3考官文章-2013年12月考试 （准备简单的合并财务报表）Although 2011 saw a number of new accounting standards issued in respect of groups, throughout 2012 the Paper F3/FFA syllabus still continues to examine the principles contained in: · IAS 27, Consolidated and Separate Financial Statements · IAS 28, Investments in Associates · IFRS 3, Business Combinations 完整版本见附件 F3.rar |
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