ACCA F7 Financial Reporting

Book Cover
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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