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    I " I a CD rE :--! al a" " fit " CD or n Ai lit en gal.Q I is. 9' n lit :::I Ai g CD a 1:1' x a. CD I.I I N se. CD CD CD CD or -a CD en us CD or (j) CD CD co o et ::J a a.

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    I " I a CD rE :--! al a" " fit " CD or n Ai lit en gal.Q I is. 9' n lit :::I Ai g CD a 1:1' x a. CD I.I I N se. CD CD CD CD or -a CD en us CD or (j) CD CD co o et ::J a a.

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    28 views44 pages

    ACCA F7 1-2 Chapter

    Uploaded by

    Botashka777
    I " I a CD rE :--! al a" " fit " CD or n Ai lit en gal.Q I is. 9' n lit :::I Ai g CD a 1:1' x a. CD I.I I N se. CD CD CD CD or -a CD en us CD or (j) CD CD co o et ::J a a.

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    SSS | ES ce j | + Summary dagrams compl | inks between tps and tho overall content ofthe panes een | | How to Use the Materials Publishing leaming materiais have been caraflly designed to perience 18 possible and to give you the best {eon Explanations Bg) Petition «Kay cesintions that you wit ned oleae rom the core content. ‘The product rango contains a numberof features to olp you inthe study process. They include BEd oy rote -ssertites topes tht are ko o sucnss andar oon examined, (1) Detailed study guide and sylabus objectives {2) Description of the examination ‘Stuy skis and revision guidance (4), Complete text or essential text (5) Question practice oO Expandable Text - Fa] Mustation- Worked examples help you understand th core content sections onthe study guide, the syllabus bj study skis should all be read before you comme ig Test Your Understanding - Exercises for you fo complete to ereure that ‘examination and give you tips on how to best to approach PM ouhave undorsond fe esas ‘The complete text or essential toxt comprises the main le ‘materials and gives guidance as tothe importance of opios and whore ‘other related resources can be found. Each chapter GX Fick tore - when revioning thse areas care should be taken and at taeratlons and test your understanding exercises shouldbe core io ‘ensure tha the top Is understood, veaciear (Our oni resources are designed to ao increase the feb of your lari Uncorstanng fo fn ops on wich you night be aseseodn he ales nd proviso you wit mmedate fosbest ose sees ‘examination 87 progressing + The chapter dlagram provides a visual reference forthe contentin the chapter, giving an overview ofthe tops and how they link together. * The content for each topic area commences with a brief explanation oF definition to put tho Nye re subscribed to our tne resources you wil fe tH) Onin rterencovar encewar: produces your Complete or sont Txt on eather, anwar sea were Ohne oss: proves ject : roids you wth addtional o-tne objecive Prlgan racic what youhaeleamed trter = eC 8 So Pant Pome management inmedite re ese aratmer neces yous ne Benet, Revew your pertmance by toy ee ae ee, SMerenenttrouah he otra rate eye ge nae to apply the content forthe topic, + Test your understanding sections provide an opportunity to asses® Yur understanding of the key topic by applying what you have learned to short questions. Answers can be found atthe back of each chapter. British library cataloguing-In-publication data ‘cating ocr fr hs book is val om te ih ita, Peni nthe UX by CP iam Cowes, Bocas NRG 7 Acknowledgements vir aioe ase of Chara ats Arr te Chote of anagemert Accountant or perinauon #9 rpsoduce fat examination & hove Boon pars by Hanon Plog res No par of 9 puaion may be odin oean area te, ‘ental y tory ers tee, mesenal phoceen mrdng ‘Shes, whe por wan porns apon Pushing Contents Chapter 4 Chapter 2 Chapter 3 Chapter 4 Chapter 5 Chapter 6 Chapter 7 Chapter 8 Chapter 9 Chapter 10 Chapter 14 Chapter 12 Chapter 13 Chapter 14 Chapter 15 Chapter 16 Chapter 17 ‘Chapter 18 Chapter 19 ‘Chapter 20 Page Principles of consolidated financial statements 4 Consolidated statement of financial position 44, Consolidated income statement 69 Associates % ‘conceptual and reguatory framework “7 Introduction to published accounts 139 Accounting concepts and policies 159 Tangible non-curent assets tat intangible assets 205 Impairment of assets 27 Reporting financial performance 236 Leases 27 ‘Substance over form 265 Inventories and construction contracts 285 Financial assets and financial labilties 305 Provisions, contingent lables and contingent 337, sects Taxation 361 Earrings per share 379 Interpretation of financial staements 405 Statement of cash fows aaa Questions & Answers 481 Flxed test questions 575 Syllabus, aper Introduction i Paper trot | (2) Discuss of franc 3 understandably in (2) Ch. 5 " is meen levance an thal entarcs hse chose 188 the importance of cor Statemenis.(2| Ch. 8 (4) Distinguish between chang Paper background mparabilly to users of ing grOUpS and how to analyse and interpret those nancial were an entty changes is accounting Objectives of tho ay Disouss and apply a conceptual framework for accounting Discuss a regulatory framework for fnan + Prepare and present fanci International Financial Reporting Standards, ‘Account for business combinations in accordance with IFRS. ‘Analyse and intorpret financial statements ‘count fo “Correction of prior period. 2 tng policies and the errors [2] Ch. 7 erect 3 Recognition and measurement (2) Dein whatis maantby rant by 0

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