ACCA F7 Financial Reporting (FR) Notes (September 2021 - June 2022 Exams)

OpenTutition. — 170 p.
ACCA Financial Reporting (FR):
Conceptual and regulatory framework.
IASB Conceptual Framework.
Regulatory Framework.
Published company accounts.
Presentation of Financial Statements (IAS 1).
Statement of cash flows (IAS 7).
Accounting standards.
Non-current assets.
Intangible assets (IAS 38).
Impairments (IAS 36).
Non-current assets held for sale and discontinued operations (IFRS 5).
Accounting policies, changes in accounting estimate and errors (IAS 8).
Inventory (IAS 2) and Agriculture (IAS 41).
Financial instruments (IFRS 9).
Leases (IFRS 16).
Provisions, contingent assets and liabilities (IAS 37).
Events after the reporting date (IAS 10).
Income taxes (IAS 12).
Revenue from contracts with customers (IFRS 15).
Foreign currency (IAS 21).
Fair Value (IFRS 13).
Earnings per share (IAS 33).
Analysis and interpretation.
Financial performance (profitability).
Financial position.
Investor analysis.
Group accounts.
Consolidated statement of financial position.
Group statement of profit and loss.
Associates (IAS 28).
Solutions.