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Acca f7 2012 Notes

Acca f7 2012 Notes

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Published by The ExP Group

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Published by: The ExP Group on Feb 23, 2012
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08/13/2013

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 ACCA Paper F7
Financial Reporting (INT)
For exams in 2012
Notes
theexpgroup.com
 
 
ExPress Notes
 ACCA F7 Financial Reporting (INT)
 
Page |2
 
© 2012 The ExP Group. Individuals may reproduce this material if it is for their own private study use only. Reproduction by any means forany other purpose is prohibited. These course materials are for educational purposes only and so are necessarily simplified and summarised. Always obtain expert advice on any specific issue. Refer to our full terms and conditions of use. No liability for damage arising from use of these notes will be accepted by the ExP Group.
theexpgroup.com Contents
 About ExPress Notes
1.
 
The Conceptual Framework 72.
 
IAS 1: Presentation of Financial Statements 123.
 
Substance and IAS 18 Revenue 154.
 
Construction Contracts 185.
 
Predictive Value 216.
 
IAS 16, 20, 23, 38, 40 Non-Current Assets 307.
 
IAS 36: Impairment of Assets 418.
 
IAS 37: Provisions, Contingent Liabilities andContingent Assets459.
 
IAS 17: Leases 4910.
 
Financial Instruments 5211.
 
IAS 12: Taxation 5612.
 
Group Financial Statements 6013.
 
 Associates 7014.
 
Statement of Cash Flows 7215.
 
Interpretation of Accounts and Ration Analysis 7816.
 
Limitations on Ratios 8317.
 
Deconsolidation84
 
 
ExPress Notes
 ACCA F7 Financial Reporting (INT)
 
Page |3
 
© 2012 The ExP Group. Individuals may reproduce this material if it is for their own private study use only. Reproduction by any means forany other purpose is prohibited. These course materials are for educational purposes only and so are necessarily simplified and summarised. Always obtain expert advice on any specific issue. Refer to our full terms and conditions of use. No liability for damage arising from use of these notes will be accepted by the ExP Group.
theexpgroup.com
 
START About ExPress Notes
 
We are very pleased that you have downloaded a copy of our ExPress notes for this paper.We expect that you are keen to get on with the job in hand, so we will keep the introductionbrief.First, we would like to draw your attention to the terms and conditions of usage. It’s acondition of printing these notes that you agree to the terms and conditions of usage.These are available to view at www.theexpgroup.com. Essentially, we want to help peopleget through their exams. If you are a student for the ACCA exams and you are using thesenotes for yourself only, you will have no problems complying with our fair use policy. You will however need to get our written permission in advance if you want to use thesenotes as part of a training programme that you are delivering.
WARNING! These notes are not designed to cover everything in the syllabus!
 They are designed to help you assimilate and understand the most important areas for theexam as quickly as possible. If you study from these notes only, you will not have coveredeverything that is in the ACCA syllabus and study guide for this paper.Components of an effective study systemOn ExP classroom courses, we provide people with the following learning materials:
 
The ExPress notes for that paper
 
The ExP recommended course notes / essential text or the ExPedite classroomcourse notes where we have published our own course notes for that paper
 
The ExP recommended exam kit for that paper.
 
In addition, we will recommend a study text / complete text from one of the ACCA official publishers, but we do not necessarily give this as part of a classroom course,as we think that it can sometimes slow people down and reduce the time that theyare able to spend practising past questions.ExP classroom course students will also have access to various online support materials,including:
 
The unique ExP & Me e-portal, which amongst other things allows “view again” of the classroom course that was actually attended.
 
ExPand, our online learning tool and questions and answers database

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