ACCA Exam tips for June 2008 – FTC –F7
<p class="MsoNormal" style="MARGIN: 0pt;"><span class="apple-style-span"><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="FONT-SIZE: 12pt; COLOR: black; FONT-FAMILY: Arial;">F7 – Financial Reporting<p></p></span></b></span></p><p class="MsoNormal" style="MARGIN: 0pt;"><span class="apple-style-span"><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="FONT-SIZE: 12pt; COLOR: black; FONT-FAMILY: Arial;">Tips include:</span><span lang="EN-US" style="COLOR: black;"><p></p></span></b></span></p><p class="MsoNormal" style="MARGIN: 0pt 0pt 0pt 12pt;"><span class="apple-style-span"><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="FONT-SIZE: 12pt; COLOR: black; FONT-FAMILY: Arial;">Q1</span></b></span><span class="apple-style-span"><span lang="EN-US" style="FONT-SIZE: 12pt; COLOR: black; FONT-FAMILY: Arial;"><span style="mso-tab-count: 1;"> </span>Consolidated Statement of Financial Position / Balance Sheet plus Income Statement / Profit Loss, subsidiary only, possible mid-year acquisition.</span></span><span lang="EN-US" style="FONT-SIZE: 12pt; FONT-FAMILY: Arial;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0pt 0pt 0pt 12pt;"><span class="apple-style-span"><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="FONT-SIZE: 12pt; COLOR: black; FONT-FAMILY: Arial;">Q2</span></b></span><span class="apple-style-span"><span lang="EN-US" style="FONT-SIZE: 12pt; COLOR: black; FONT-FAMILY: Arial;">
<span style="mso-tab-count: 1;"> </span>TB to financial statements, including non-current assets / fixed assets (possible sum of digits depreciation), deferred taxation.</span></span><span lang="EN-US" style="FONT-SIZE: 12pt; FONT-FAMILY: Arial;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0pt 0pt 0pt 12pt;"><span class="apple-style-span"><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="FONT-SIZE: 12pt; COLOR: black; FONT-FAMILY: Arial;">Q3</span></b></span><span class="apple-style-span"><span lang="EN-US" style="FONT-SIZE: 12pt; COLOR: black; FONT-FAMILY: Arial;">
<span style="mso-tab-count: 1;"> </span>Cashflow and related analysis report.</span></span><span lang="EN-US" style="FONT-SIZE: 12pt; FONT-FAMILY: Arial;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0pt 0pt 0pt 12pt;"><span class="apple-style-span"><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="FONT-SIZE: 12pt; COLOR: black; FONT-FAMILY: Arial;">Q4&Q5</span></b></span><span class="apple-style-span"><span lang="EN-US" style="FONT-SIZE: 12pt; COLOR: black; FONT-FAMILY: Arial;">
<span style="mso-tab-count: 1;"> </span>Impairment</span></span><span lang="EN-US" style="FONT-SIZE: 12pt; FONT-FAMILY: Arial;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0pt 0pt 0pt 54pt; TEXT-INDENT: 9pt;"><span class="apple-style-span"><span lang="EN-US" style="FONT-SIZE: 12pt; COLOR: black; FONT-FAMILY: Arial;">Framework / Statement of Principles</span></span><span lang="EN-US" style="FONT-SIZE: 12pt; FONT-FAMILY: Arial;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0pt 0pt 0pt 45pt; TEXT-INDENT: 18pt;"><span class="apple-style-span"><span lang="EN-US" style="FONT-SIZE: 12pt; COLOR: black; FONT-FAMILY: Arial;">Construction contracts</span></span><span lang="EN-US" style="FONT-SIZE: 12pt; FONT-FAMILY: Arial;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0pt 0pt 0pt 54pt; TEXT-INDENT: 9pt;"><span class="apple-style-span"><span lang="EN-US" style="FONT-SIZE: 12pt; COLOR: black; FONT-FAMILY: Arial;">Not-for-profit entities (3 E’s: Effectiveness, Efficiency, Economy)</span></span><span lang="EN-US" style="FONT-SIZE: 12pt; FONT-FAMILY: Arial;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0pt;"><span class="apple-style-span"><span lang="EN-US" style="FONT-SIZE: 12pt; COLOR: black; FONT-FAMILY: Arial;"><p> </p></span></span></p>
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