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ACCA Exam tips for June 2008 – FTC –F7

F7 – Financial Reporting

Tips include:

Q1    Consolidated Statement of Financial Position / Balance Sheet plus Income Statement / Profit Loss, subsidiary only, possible mid-year acquisition.

Q2    TB to financial statements, including non-current assets / fixed assets (possible sum of digits depreciation), deferred taxation.

Q3    Cashflow and related analysis report.

Q4&Q5   Impairment

Framework / Statement of Principles

Construction contracts

Not-for-profit entities (3 E’s: Effectiveness, Efficiency, Economy)

 

真的,谢谢啦

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