acca f7 revision notes.pdf

8/18/2019 ACCA F7 REVISION NOTES.pdf

1/65

1

F7 .Revision .Notes .2014

REVISIONNOTES

ACCA Paper F7

FINANCIAL REPORTING

FOR EXAMS IN 2014

http://www.bpp.com/


2/65

2


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


3/65

3


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


4/65

4


F7

CHAPTER 1


5/65

5



6/65

6



7/65

7



8/65

8



9/65

9


CHAPTER 2


10/65

10



11/65

11


CHAPTER 3


12/65

12



13/65

13



14/65

14


CHAPTER 4


15/65

15



16/65

16



17/65

17


CHAPTER 5


18/65

18



19/65

19


CHAPTER 6


20/65

20



21/65

21


CHAPTER 7


22/65

22



23/65

23



24/65

24


CHAPTER 8


25/65

25



26/65

26



27/65

27


CHAPTER 9


28/65

28



29/65

29



30/65

30



31/65

31



32/65

32


CHAPTER 10


33/65

33



34/65

34


CHAPTER 11


35/65

35


CHAPTER 12


36/65

36



37/65

37



38/65

38


CHAPTER 13


39/65

39



40/65

40


CHAPTER 1-


41/65

41



42/65

42



43/65

43



44/65

44


CHAPTER 15


45/65

45



46/65

46



47/65

47



48/65

48


CHAPTER 16


49/65

49



50/65

50


CHAPTER 17


51/65

51



52/65

52



53/65

53


CHAPTER 18


54/65

54



55/65

55


CHAPTER 19


56/65

56



57/65

57



58/65

58


CHAPTER 20


59/65

59



60/65

60


CHAPTER 21


61/65

61



62/65

62


CHAPTER 22


63/65

63


CHAPTER 23


64/65

64



65/65

65

acca f7 revision notes.pdf

Documents