ACCA F7 Financial Reporting

✍ Scribed by BPP Learning Media

• Publisher: BPP Learning Media
• Year: 2017
• Tongue: English
• Leaves: 146
• Category: Library

✦ Synopsis

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✦ Table of Contents

Book Cover
Exam Success Site
Title
Copyright
Preface
Contents
Chapter 1: The conceptual framework
Conceptual framework
GAAP
Objectives: assumptions
Qualitative characteristics
Elements
Capital maintenance
Chapter 2: The regulatory framework
IASB
IFRS
Criticisms
Chapter 3: Tangible non-current assets
IAS 16
IAS 40
IAS 23
Chapter 4: Intangible assets
IAS 38
Goodwill
Chapter 5: Impairment of assets
IAS 36
Chapter 6: Revenue
IFRS 15
5-Step model
Performance obligations
IAS 20
Chapter 7: Introduction to groups
Group accounts
IFRS 10
Chapter 8: The consolidated statement of financial position
Consolidated statement of financial position
IFRS 3
Method
Fair values
Chapter 9: The consolidated statement of profit or loss and other comprehensive income
Consolidated statement of profit or loss
Consolidated statement of profit or loss and other comprehensive income
Disposals
Chapter 10: Accounting for associates
Associates
Chapter 11: Financial instruments
IAS 32
IFRS 9
IFRS 7
Chapter 12: Leasing
Leases
Accounting treatment
Disclosures: lessees
Chapter 13: Provisions and events after the reporting period
IAS 37
IAS 10
Chapter 14: Inventories and biological assets
IAS 2
IAS 41
Chapter 15: Taxation
Current tax
Deferred tax
Taxable temporary differences
Deductible temporary differences
Disclosure
Chapter 16: Presentation of published financial statements
Statement of financial position
Statement of profit or loss and other comprehensive income
Changes in equity
Other matters
Chapter 17: Reporting financial performance
IAS 8
IFRS 5
Foreign currency
Chapter 18: Earnings per share
Basic EPS
Changes in capital structure
Diluted EPS
Chapter 19: Calculation and interpretation of accounting ratios and trends
Profitability
Liquidity
Gearing
Investors' ratios
Chapter 20: Limitations of financial statements and interpretation techniques
Limitations of financial statements
Accounting policies and the limitations of ratio analysis
Chapter 21: Statements of cash flows
IAS 7 Statement of Cash Flows
Workings
Interpretation
Chapter 22: Accounting for inflation
Capital maintenance
CPP/CCA
Chapter 23: Specialised, not-for-profit and public sector entities
Primary aims
Regulatory framework
Performance measurement