ACCA-F双语教材.docxVIP

第一直觉教育www.fi_ Course Notes Course Notes ACCA Paper F7 Financial Reporting From June 2016 Tutor details Tutor details J A N U A R Y 2 0 1 6 R E L E A S E 第一直觉教育www.fi_ ii Introduction ACCA F7 No part of this publication may be reproduced, stored in a retrieval system or transmitted, in any form or by any means, electronic, mechanical, photocopying, recording or otherwise, without the prior written permission of First Intuition Publishing Ltd. Any unauthorised reproduction or distribution in any form is strictly prohibited as breach of copyright and may be punishable by law. ? First Intuition Publishing Ltd, 2016 iiiACCA F7 Introduction iii Contents  Page Introduction Introduction i Contents iii HYPERLINK \l _TOC_250004 An introduction to paper F7 Financial Reporting vi HYPERLINK \l _TOC_250003 Exam format vi 1: An introduction to Group Accounts 1 HYPERLINK \l _TOC_250002 Study 1: An introduction to Group Accounts 1 HYPERLINK \l _TOC_250001 Definition of a group 1 HYPERLINK \l _TOC_250000 Group financial statements 2 Chapter 1: Home study 11 Recording the investment in the subsidiary 11 2: More Group Accounts 2: More Group Accounts 15 Fair values 15 Intra group trading 16 Non‐controlling interest and goodwill at full or fair value 18 A more detailed look at Goodwill 26 3: Consolidated statement of profit or loss and other comprehensive income 3: Consolidated statement of profit or loss and other comprehensive income 29 Introduction 29 Mid‐year acquisitions 32 4: Accounting for associates 4: Accounting for associates 35 Definition of associate 35 Accounting treatment 35 5: Interpreting financial statements 41Additional PUP adjustments 5: Interpreting financial statements 41 Introduction 41 Question scenarios 42 Other aspects of interpretation 43 The key ratios 43 6: Statement of cash flows 49Specialised, not‐for‐profit and public 6: Statement of cash flows 49 Introduction 49 Definitions 50 Pro forma statement of cash flows – indirect method 50 Preparing