ACCA_F7培训-财务报告Financial Reporting.doc

ACCA授权优等培训机构中审国际技术培训有限公司 The Training Professionals ACCA F 7 Financial Reporting(INT) Revision Course Jun.2009 Examinations (Shenzhen, Xi’an and Chengdu) Mr Vincent Sun Your lecturer on the course is Sun Guang Wu(FCCA.CPA.CPV.RTA).He is a part-time lecturer for paper F7. He graduated from Zhongnan University of Finance and Economics where he read accounting major. He worked as a teacher in Ha’erbin Commercial University for two years, then he was an employee of Horwarth International CPAs and was trained in Deloitte. He is a Deputy Chief Financial Officer of a famous commercial property company now. He can be contracted for brief answers to brief questions on gwsun2002@ CONTENTS Page Letter to candidates 4 Introduction and Study Plan 5-13 Revised IAS 1 and IFRS 3 for the coming examination 14-20 Part 1 Group Accounts 21-48 -- Consolidated statement of financial position and consolidated income statements 21-39 -- Associate and Joint control 40-45 -- ‘Mini’ Discuss Question about Group Account 46-48 Part 2 Financial statement and the published accounts 49-133 -- IAS—16 Non-current assets 49-57 -- IAS—36 Impairment of assets 58-67 -- IAS—40 Investment property 68-75 -- IAS—38 Intangible assets 76-81 -- IAS—17 Leases 82-89 -- IAS—11 Construction contracts 90-96 -- IAS—37 provisions: contingencies liabilities and contingencies assets 97-105 -- IAS—1 Substance of transaction 106-116 -- IAS—12