ACCA F7 Financial Reporting Notes
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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