ACCA Paper F 7 Financial Reoirting F7FR Session00 j08

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ATCINTERNATIONAL ACCA PAPER F7 FINANCIAL REPORTING
  
(INTERNATIONAL) No responsibility for loss occasioned to any person acting or refraining from action as a result of any material in this publication can be accepted by the author, editor or publisher. This training material has been published and prepared by Accountancy Tuition Centre Limited
  16 Elmtree Road Teddington TW11 8ST United Kingdom.
  Editorial material Copyright  Accountancy Tuition Centre (International Holdings) Limited, 2008. All rights reserved. No part of this training material may be translated, reprinted or reproduced or utilised in any form either in whole or in part or by any electronic, mechanical or other means, now known or hereafter invented, including photocopying and recording, or in any information storage and retrieval system, without permission in writing from the Accountancy Tuition Centre Limited.CONTENTS Session
  17 IAS 12 – Income Taxes 1701
  3001
  29 IAS 10 – Events after the Reporting Period 2901 Index
  28 IFRS 5 – Non-current Assets Held for Sale and Discontinued Operations 2801
  27 IAS 33 – Earnings Per Share 2701
  26 IAS 7 – Statement of Cash Flows 2601
  25 Analysis and Interpretation 2501
  24 IAS 28 – Investments in Associates 2401
  23 Consolidated Statement of comprehensive income 2301
  22 Consolidated Statement of Financial Position – Further adjustments 2201
  21 Consolidated Statement of Financial Positions – Cosmetic adjustments 2101
  20 Basic principles – Consolidated Statement of Financial Positions 2001
  19 Regulatory Framework 1901
  18 Financial Instruments 1801
  Page
  1 GAAP and the IASB 0101
  15 IAS 11 – Construction Contracts 1501
  14 IAS 2 – Inventories 1401
  13 IAS 36 – Impairment of Assets 1301
  12 IAS 40 – Investment Properties 1201
  11 IAS 38 – Intangible Assets 1101
  10 IAS 17 – Leases 1001
  9 IAS 20 – Accounting for Government Grants & Disclosure of Government Assistance 0901
  8 IAS 23 – Borrowing Costs 0801
  7 IAS 16 – Property, Plant and Equipment 0701
  6 IAS 18 – Revenue 0601
  5 IAS 8 – Accounting Policies, Changes in Accounting Estimates and Errors 0501
  4 IAS 1 – Presentation of Financial Statements 0401
  3 Substance over Form 0301
  2 Framework for the Preparation and Presentation of Financial Statements 0201
  16 IAS 37 – Provisions, Contingent Liabilities and Contingent Assets 1601INTRODUCTION
  This Study System has been specifically written for the Association of Chartered Certified Accountants fundamentals level examination, Paper F7 Financial Reporting. It provides comprehensive coverage of the core syllabus areas and is designed to be used both as a reference text and interactively with the ATC Learning System to provide you with the knowledge, skill and confidence to succeed in your ACCA studies.SYLLABUS CR (P2) BA (P3) CL (F4) AA (F8) FR (F7) FA (F3) Aim
  To develop knowledge and skills in understanding and applying accounting standards and the theoretical framework in the preparation of financial statements of entities, including groups and how to analyse and interpret those financial statements.
  Main capabilities
  On successful completion of this paper, candidates should be able to: A Discuss and apply a conceptual framework for financial reporting B Discuss a regulatory framework for financial reporting C Prepare and present financial statements which conform with International accounting standards D Account for business combinations in accordance with International accounting standards E Analyse and interpret financial statements.
  A conceptual A regulatory framework for framework for financial reporting financial reporting
  (A) (B)
  Financial statements (C) Analysis and interpreting statements
  (E)
  Business combinations (D)
  RATIONALE
  The financial reporting syllabus assumes knowledge acquired in Paper F3, Financial Accounting, and develops and applies this further and in greater depth. The syllabus begins with the conceptual framework of accounting with reference to the qualitative characteristics of useful information and the fundamental bases of accounting introduced in the Paper F3 syllabus within the Knowledge module. It then moves into a detailed examination of the regulatory framework of accounting and how this informs the standard setting process. The main areas of the syllabus cover the reporting of financial information for single companies and for groups in accordance with generally accepted accounting principles and relevant accounting standards. Finally, the syllabus covers the analysis and interpretation of information from financial re

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