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Table Of Contents

FinanCial RepoRting – basiC ConCepts
The regulaTory framework
Published FinanCial statements
IFRS5 – DISContInueD opeRatIonS anD aSSetS helD FoR Sale
Group ACCounts: An IntroduCtIon
PreParation of the Consolidated statement of finanCial Position
Group ACCounts: Inter-entIty trAnsACtIons
Group ACCounts: Comprehensive exAmple
PreParation of the Consolidated statement of ComPrehensive inCome
ACCounting for investments in AssoCiAtes (ifrs3 revised)
IAS 2 InventorIeS
IAS 11 ConStruCtIon ContrACtS
IAS 36 ImpAIrment of ASSetS
IAS 37 ProvISIonS, ContIngent LIAbILItIeS And ContIngent ASSetS
IAS 23 BorrowIng CoStS
IAS 12 InCome TAxeS
IAS 7 (RevISed): StAtementS of CASh flowS
InterpretatIon of aCCounts – ratIo analysIs
IAS 33 EArnIngS PEr ShArE
TheoreTiCal maTTers
IAS 16 ProPerty, PlAnt And equIPment
IAS 18 Revenue
IAS 20 Government GrAntS
IAS 38 IntAngIble ASSetS
IAS 40 InveStment ProPertIeS
Answers to exAmples
Mini ExErcisEs – QuEstions
Mini ExErcisEs – AnswErs
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ACCA F7 June 2011 Notes Open Tuition

ACCA F7 June 2011 Notes Open Tuition

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Published by: mybookworm on Sep 27, 2011
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