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REVISION
NOTES
ACCA Paper F7
FINANCIAL REPORTING
FOR EXAMS IN 2014

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TABLE OF CONTENTS
CHAPTER PAGES NO.

CHAPTER 1:THE CONCEPTUAL FRAMEWORK 4

CHAPTER 2: THE REGULATORY FRAMEWORK 9

CHAPTER 3:PRESENTATION OF PUBLISHED FINANCIAL STATEMENTS 11

CHAPTER 4: NON CURRENT ASSETS 14

CHAPTER 5 :INTANGIBLE ASSETS 17

CHAPTER 6:IMPAIRMENT OF ASSETS 19

CHAPTER 7:REPORTING FINANCIAL PERFOMANCE 21


CHAPTER 8: INTRODUCTION TO GROUPS 24

CHAPTER 9: THE CONSOLIDATED STATEMENT OF FINANCIAL POSITION 27

CHAPTER 10:THE CONSOLIDATED STATEMENT OF PROFIT OR LOSS 32


AND OTHER COMPREHENSIVE INCOME

CHAPTER 11:ACCOUNTING FOR ASSCIATES 34

CHAPTER 12:INVENTORIES AND CONSTRUTION CONTRACTS 35


CHAPTER 13: PROVISIONS,CONTIGENT LIABILITIES AND CONTIGENT 38
ASSETS

CHAPTER 14:FINANCIAL ASSETS AND LIABILITIES 40

CHAPTER 15: THE LEGAL VERSUS THE COMMERCIAL VIEW OF 44


ACCOUNTING

CHAPTER 16: LEASING 48

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CHAPTER PAGES No
CHAPTER 17:ACCOUNTING FOR TAXATION 50

CHAPTER 18: EARNINGS PER SHARE 53

CHAPTER 19: ANALYSING AND INTERPRETING FINANCIAL 55


STATEMENTS

CHAPTER 20: LIMITATIONS OF FINANCIAL STATEMENTS AND 58


INTERPRETATION TECHNIQUES

CHAPTER 21: STATEMENT OF CASH FLOWS 60


CHAPTER 22: ALTERNATIVE MODELS AND PRACTICES 62
CHAPTER 23: NOT- FOR PROFIT AND PUBLIC SECTOR 63
ENTITICS

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F7
CHAPTER 1

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CHAPTER 2

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CHAPTER 3

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CHAPTER 4

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CHAPTER 5

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CHAPTER 6

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CHAPTER 7

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CHAPTER 8

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CHAPTER 9

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CHAPTER 10

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CHAPTER 11

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CHAPTER 12

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CHAPTER 13

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CHAPTER 1-

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CHAPTER 15

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CHAPTER 16

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CHAPTER 17

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CHAPTER 18

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CHAPTER 19

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CHAPTER 20

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CHAPTER 21

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CHAPTER 22

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CHAPTER 23

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