ACCA考试教材F7财务报告(FR).pdfVIP

Financial Reporting Paper F7 (International) Course Notes ACF7CN07 INT F7 Financial Reporting (International) Study Programme Page Introduction to the paper and the course (ii) 1 The conceptual framework 1.1 2 Home study chapter – The regulatory framework 2.1 3 Presentation of published financial statements 3.1 4 Tangible non-current assets 4.1 5 Intangible assets 5.1 6 Impairment of assets 6.1 7 Reporting financial performance 7.1 End of Day 1 – refer to Course Companion for Home Study Progress test 1 8 Introduction to groups 8.1 9 The consolidated balance sheet 9.1 10 The consolidated income statement 10.1 11 Accounting for associates 11.1 End of Day 2 – refer to Course Companion for Home Study Progress test 2 Course exam 1 12 Inventories and construction contracts 12.1 13 Provisions, contingent liabilities and contingent assets 13.1 14 Financial assets and liabilities 14.1 15 The legal versus the commercial view of accounting 15.1 16 Leases 16.1 17 Taxation 17.1 End of Day 3 – refer to Course Companion for Home Study