ACCA F7 小册子 passcard.ppt

ACCA Paper F7 – Financial reporting (International) Course slides Syllabus Examiner Format of the Exam The June 2008 exam The December 2007 exam The BPP Learning Media classroom slides Chapter 1 The conceptual framework The elements of financial statements The elements Question practice – end of Chapter 1 Chapter 2 The regulatory framework The regulatory framework Home study chapter Examined occasionally for, say, 10 marks Question practice – end of Chapter 2 Chapter 3 Presentations of published financial statements Proforma FS – Statement of comprehensive income Statement of changes in equity Approach to questions Lecture example Additional information provided Additional information provided Lecture example Lecture example 1 - Workings Lecture example 1 Lecture example 1 - Workings Lecture example 1 Lecture example 1 - Workings Lecture example 1 Lecture example 1 Lecture example 1 Lecture example 1 - Workings Lecture example 1 Lecture example 1 - Workings Lecture example 1 Lecture example 1 Lecture example 1 - Workings Lecture example 1 Lecture example 1 - Workings Lecture example 1 Lecture example 1 Lecture example 1 - Workings Lecture example 1 Lecture example 1 Question practice – end of Chapter 3 Chapter 4 Non-current assets Subsequent costs IAS 16 Fair value ? Land and buildings ? market value (prof valuers) ? Plant and equipment ? market value (appraisal) ? Specialised ? income/ depreciated replacement cost Question practice – end of Chapter 4 Chapter 5 Intangible assets Measurement at recognition Internally generated intangible assets Measurement at recognition Question practice – end of Chapter 5 Chapter 6 Impairment of assets Recoverable amount Lecture example $000 $000 $000 Goodwill PPE Dev exp Net current assets Lecture example 2 $000 Carrying value 1,950 Recoverable amount (1,500) 450 Re goodwill 200 Re other assets pro-rata 250 Lecture example 2 – Solut