ACCA F7 (UK) FTC Exam Tips for December 2008ACCA_CAT

文章作者 100test 发表时间 2009:01:08 16:04:53
来源 100Test.Com百考试题网

　　F7 UK – Financial Reporting (UK variant)

　　Question 1
　　Consolidation possibly 3 company B/S or 2
company P/L and B/S FV adjustments to both purchase consideration
and subsidiaries net assets, inter-co loan and PURP.

　　Question 2
　　Preparation of published accounts from TB to include P/L,
STRGL and B/S possible transactions, depreciation, revaluation,
income tax and deferred tax, lease, development costs.

　　Question 3
　　Possible mixed interpretation question to include calculation of a basic
cash flow statement and a report to include calculation of ratios and
interpretation of the accounts using the cash flow and ratio results.

　　Question 4 and 5
　　Longterm contracts, ASB Statement of Principles
(elements or qualitative characteristics), Impairment or Provisions.