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ACCA_F7考试-财务报告Financial Reporting Examination.pdf
Paper
FINANCIAL REPORTING
F7 (INTERNATIONAL)
ACCA QUALIFICATION
COURSE NOTES
JUNE 2010 EXAMINATIONS
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PaperF7
June2010Examinations
Contents
1 FinancialReporting–basicconcepts 1
2 Theregulatoryframework 5
3 PublishedFinancialStatements 9
4 IFRS5–Discontinuedoperationsandassetsheldforsale 19
5 IAS8 23
6 GroupAccounts:AnIntroduction 27
7 PreparationoftheConsolidatedStatementofFinancialPosition
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