Exam date:
Tuesday 9 June 2009
Examiner: Stephen Scott
Paper F7
Financial Reporting (INT)
Paper F7 Syllabus
Examinable documents
Past exam papers
Examiners' reports
Examiners' approach
Technical articles
Paper F7 Forums
News
June 2009 F7 course notes are now on line below
(For support and PDF Versions of these notes please visit OpenTuition.com Forums (registration is free)
Video lectures for Paper F7
These exclusive lectures cover Chapter 9
Group Accounts:
Comprehensive Example
*** New video Lectures *** Revision of Group Accounts
- Introduction and Exam Tips (Revision June 2009)
- Group Accounts W1 Group Structure (Revision)
- Group Accounts W2 Goodwill (part a) (Revision)
- Group Accounts W2 Goodwill (part b) (Revision)
- Group Accounts W2 Goodwill (part c) (Revision)
- Group Accounts W3 Consolidated Retained Earnings (Revision)
- Group Accounts W4 NCI (Revision)
- Group Accounts W5 Investment in Associate (Revision)
OpenTuition.com Tips for ACCA F7 Exam June 2009
Question 1
Consolidated Statement of Financial Position with an Associate
Question 2
Preparation of Financial Statements from trial balance or draft financial statements
Question 3
Cash Flow ( possibly with a bit of interpretation )
Question 4
Construction contracts
Question 5
Short earnings per share or chat about eg Framework
Please Note
Tips should not be relied on - they are only intelligent guesses.
Their only purpose is to give you suggestions for topics to concentrate on in your last few days of preparation. Do not exclude other topics from your overall preparation.
Paper F7 Course Notes June 2009
Please note that these course notes are not meant to replace study texts.
- Chapter 1 - Financial Reporting – basic concepts
- Chapter 2 - The regulatory framework
- Chapter 3 - Published Financial Statements
- Chapter 4 - IFRS 5 Discontinued operations and assets held for sale
- Chapter 5 - IAS 8
- Chapter 6 - Group Accounts: An Introduction
- Chapter 7 - Preparation of The Consolidated Statement of Financial Position
- Chapter 8 - Group Accounts: Intercompany Transactions
- Chapter 9 - Group Accounts: Comprehensive Example
- Chapter 10 - Preparation of the Consolidated Statement of Comprehensive Income
- Chapter 11 - Accounting for Investments in Associates (IAS 28 Revised)
- Chapter 12 - IAS 2 Inventories
- Chapter 13 - IAS 11 construction contracts
- Chapter 14 - IAS 36 Impairment of Assets
- Chapter 15 - IAS 37 Provisions, contingent liabilities and contingent assets
- Chapter 16 - IAS 17 Leases
- Chapter 17 - IAS 23 Borrowing costs
- Chapter 18 - IAS 12 Income taxes
- Chapter 19 - IAS 7 (Revised) Statements of Cash Flows
- Chapter 20 - Interpretation of Accounts – Ratio Analysis
- Chapter 21 - IAS 33 Earnings Per Share
- Chapter 22 - Theoretical matters
- Chapter 23 - IAS 16 Property, plant and equipment
- Chapter 24 - IAS 18 Revenue
- Chapter 25 - IAS 20 Government Grants
- Chapter 26 - IAS 38 Intangible assets
- Chapter 27 - IAS 40 Investment properties
- Chapter 28 - IAS 32 IAS 39
- Answers to examples
The files are in Adobe Flash format. These course notes are not meant to replace study texts.
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Audio Lectures for Paper F7
Listen on line to live lectures
- *** New *** Paper F7 Introduction and exam tips
- *** New *** Chapter 6 Group Accounts: An Introduction
- *** New *** Chapter 6 Group Accounts (part 2)
- *** New *** Chapter 7 Preparation of CSofFP
- *** New *** Chapter 7 Preparation of CSofFP (example 3)
- *** New *** Chapter 7 Preparation of CSofFP (example 4)
- *** New *** Chapter 7 - Non-controliing Interest
- *** New *** Chapter 7 - Non-controliing Interest (example 5)
- *** New *** Chapter 7 - Other reserves
- *** New *** Chapter 7 (example 6)
- *** New *** Chapter 7 (example 7)
- *** New *** Chapter 7 (example 11)
- *** New *** Chapter 7 - Fair value of assets
- *** New *** Chapter 8 Inter-Entity Transactions
- *** New *** Chapter 8 Inter-Entity Transactions (example 1)
- *** New *** Chapter 8 Inter-Entity Transaction: Inventory
- *** New *** Chapter 8 Inter-Entity Transaction (example 3)
- *** New *** Chapter 8 Inter-Entity Transaction (example 4)
- Chapter 12 IAS 2 – Inventories
- Chapter 13 IAS 11 construction contracts
- Chapter 13 Example 1
- Chapter 13 Example 2 & 3
- Chapter 13 Example 4
- Chapter 13 part 5
- Chapter 14 IAS 36 Impairment of Assets
- Chapter 15 - IAS 37 – Provisions, contingent liabilities and contingent assets
- Chapter 15 - Example 1
- Chapter 15 - Example 2
- Chapter 15 - IAS 37 part 4
- Chapter 15 - Example 4
- Chapter 16 - IAS 17 Leases (part 1)
- Chapter 16 - IAS 17 Leases (part 2)
- Chapter 16 - Example 2 (part 1)
- Chapter 16 - Example 2 (part 2)
- Chapter 17 - IAS 23 Borrowing costs (part 1)
- Chapter 17 - IAS 23 Borrowing costs (part 2)
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