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8/18/2019 ACCA F7 REVISION NOTES.pdf
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F7 .Revision .Notes .2014
REVISIONNOTES
ACCA Paper F7
FINANCIAL REPORTING
FOR EXAMS IN 2014
http://www.bpp.com/
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TABLE OF CONTENTS
CHAPTER PAGES NO.
CHAPTER 1:THE CONCEPTUAL FRAMEWORK 4
CHAPTER 2: THE REGULATORY FRAMEWORK 9
CHAPTER 3:PRESENTATION OF PUBLISHED FINANCIAL STATEMENTS 11
CHAPTER 4: NON –
CURRENT ASSETS 14
CHAPTER 5 :INTANGIBLE ASSETS 17
CHAPTER 6:IMPAIRMENT OF ASSETS 19
CHAPTER 7:REPORTING FINANCIAL PERFOMANCE 21
CHAPTER 8: INTRODUCTION TO GROUPS 24
CHAPTER 9: THE CONSOLIDATED STATEMENT OF FINANCIAL POSITION 27
CHAPTER 10:THE CONSOLIDATED STATEMENT OF PROFIT OR LOSS
AND OTHER COMPREHENSIVE INCOME
32
CHAPTER 11:ACCOUNTING FOR ASSCIATES 34
CHAPTER 12:INVENTORIES AND CONSTRUTION CONTRACTS 35
CHAPTER 13: PROVISIONS,CONTIGENT LIABILITIES AND CONTIGENT
ASSETS38
CHAPTER 14:FINANCIAL ASSETS AND LIABILITIES 40
CHAPTER 15: THE LEGAL VERSUS THE COMMERCIAL VIEW OF
ACCOUNTING
44
CHAPTER 16: LEASING 48
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CHAPTER PAGES No
CHAPTER 17:ACCOUNTING FOR TAXATION 50
CHAPTER 18: EARNINGS PER SHARE 53
CHAPTER 19: ANALYSING AND INTERPRETING FINANCIAL
STATEMENTS55
CHAPTER 20: LIMITATIONS OF FINANCIAL STATEMENTS AND
INTERPRETATION TECHNIQUES58
CHAPTER 21: STATEMENT OF CASH FLOWS 60
CHAPTER 22: ALTERNATIVE MODELS AND PRACTICES 62
CHAPTER 23: NOT- FOR – PROFIT AND PUBLIC SECTOR
ENTITICS
63
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F7
CHAPTER 1
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CHAPTER 2
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CHAPTER 3
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CHAPTER 4
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CHAPTER 5
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CHAPTER 6
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CHAPTER 7
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CHAPTER 8
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CHAPTER 9
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CHAPTER 10
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CHAPTER 11
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CHAPTER 12
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CHAPTER 13
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CHAPTER 1-
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CHAPTER 15
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CHAPTER 16
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CHAPTER 17
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CHAPTER 18
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CHAPTER 19
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CHAPTER 20
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CHAPTER 21
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CHAPTER 22
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CHAPTER 23
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