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ACCA F7 Financial Reporting Notes

Se pt e 20 mb 16 er ex /De am ce Free resources for accountancy students s mb er F7. ACCA Paper Financial Reporting Please spread the word about OpenTuition, so that all ACCA students can benefit. ONLY with your support can the site exist and continue to provide free study materials! Visit for the latest updates - watch the free lectures that accompany these Notes ; attempt free tests online;. get free tutor support, and much more. OpenTuition Lecture Notes can be downloaded FREE from Copyright belongs to - please do not support piracy by downloading from other websites. The best things in life are free IMPORTANT!!! PLEASE READ CAREFULLY. To benefit from these Notes you must watch the free lectures on the OpenTuition website in which we explain and expand on the topics covered In addition question practice is vital!

1 Financial Reporting – basic concepts 1 2 The regulatory framework 3 3 Published Financial Statements 7 4 IFRS5 – Discontinued operations and assets held for sale 17 5 IAS 8 21 6 Group Accounts: An Introduction 25 7 Preparation of the Consolidated Statement of Financial Position 31 8 Group Accounts: Inter-entity Transactions 45

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