F7 Financial Reporting (INT)
IAS 12 Income taxes                 Chapter 17      64-Julian; 65-Deferred taxation
                IAS 32 Financial instruments:
                presentation
15              IAS 39, IFRS 9 Financial
                                                                    54-Peterlee II, 55-Jedders (c), 56-
                instruments: recognition and        Chapter 14
                                                                    Pingway, Dec '11-Q5-Bertrand
                measurement
                IFRS 7 Financial instruments:
                disclosures
16                                                                  6-Winger (IAS 18, 17, 16, 36, 38,
                                                                    12), 7-Harrington (IAS 12, 16, Fin.
                                                                    Inst), 8-Llama (IAS 12, 16, Fin.
                                                                    Inst), 9-Tadeon (12, 17, Fin. Inst.),
                                                                    10-Wellmay (IAS 18, 10, 37, 16, 40,
                                                                    12, Fin. Inst), 11-Dexton (IAS 18,
                                                                    16, 8, 12, Fin. Inst), 12-Candel (IAS
                                                                    16, 38, 37, 12, Fin. Inst), 14-
                Preparing single company
                                                                    Sandown (IAS 18, 12, 16, 36, 38,
17              accountants
                                                                    Fin. Inst), 29-Tourmalet (IAS 2, 12,
                                                                    17, 16, 40, IFRS 5), 88-Tintagel
                                                                    (IAS 17, 16, 40, 18, 37, 12, Fin.
                                                                    Inst), 93-Kala (IAS 2, 12, 16, 40,
                                                                    17), 98-Cavern (IAS 12, 16, 37, Fin.
                                                                    Inst.), 13-Pricewell (IAS 11, 16, 17,
                                                                    18, 12, Fin. Inst), 15-Dune (IAS 16,
                                                                    18, 12, 11, Fin. Inst, IFRS 5)
18              Consolidated Statement of
19              Financial Position; Consolidated
                Statement of Comprehensive
                Income, IFRS 3 Business              Chapter 5,     All questions from Part-8, 9, 10 &11
                combinations, IAS 27                 8, 9, 10, 11   of the BPP question bank
20              Consolidated and separate
                financial statements, IAS 28
                Investment in associates
21                                                                  All question from BPP question
                IAS 7 Statement of cash flows        Chapter 21
22                                                                  bank Part-21
                                                                    70-Reactive, 71-Victular, 72-
                                                                    Crosswire, 73-Harbin, 74-Breadline,
23              Ratios                               Chapter 19
                                                                    94-Greenwood, 99-Hardy, J-11-
                                                                    Bengal,
24                                                                  67-Fenton, 68-Savoir, 69-Barstead,
                IAS 33 Earnings per share            Chapter 18
25                                                                  J-11-Q4-Rebound
                                                                    55-Jedders (b), 58-Angelino (b-i),
                Receivables factoring                Chapter 15
                                                                    28-Telenorth (note-c)
26
                IAS 10 Events after reporting
                                                     Chapter 20
                period
                         “MOCK EXAMS”
* Financial reporting is a core area of ACCA study. Experience shows that students with poor F7
performance struggle in P2 & P7, and also working as professional accountant.
* Cherry picking of the syllabus areas shall never be a study strategy for ACCA.
* In most cases overlapping IAS/IFRS knowledge required to solve a problem. So, frequent revision of
previously learned IASs/IFRSs is mandatory.
mezbah.ahmed@hotmail.co.uk                                                                     Page 7
F7 Financial Reporting (INT)
Optimism is the faith that leads to achievement. Nothing
    can be done without hope and confidence. - Helen
Keller (author, political activist, lecturer, and first deaf-blind
          person to earn a Bachelor of Arts degree)
mezbah.ahmed@hotmail.co.uk                                           Page 8