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PENGUMUMAN TARIKH PEPERIKSAAN AWAM


UPSR 2011
UPSR Ujian Bertulis 13, 14 & 15 September 2011 (3 hari)


PMR 2011
Ujian Bertulis 4-6 Oktober 2011,10 - 11 Oktober 2011 (5 hari)


SPM 2011
AMALI OKTOBER
Ujian Bertulis 14 November - 14 Disember 2011 (16 hari)


STPM 2011
LISAN 20 - 22 Sept & 27 - 29 Sept 2011
BERTULIS 21 November 2011 - 15 Disember 2011

                                           Ken Lee

Friday, December 5, 2008

Financial Reporting

Kaplan Exam tips Dec 2008

F7 Financial Reporting

Q1 Consolidation possibly 3 company SFP or 2 company I/S and SFP
Question will probably include the update to IFRS 3 affecting Goodwill and NCI
calculations.
Q2 Preparation of published accounts from TB to include I/S, SOCIE and SFP. Possible
transactions, depreciation, revaluation, income tax and deferred tax, lease,
development costs.
Q3 Possible mixed interpretation question to include calculation of a basic statement of
cash flow and a report to include calculation of ratios and interpretation of the accounts
using the cash flow and ratio results.
Q’s 4 & 5 Construction Contracts, IASB Framework (elements or qualitative characteristics),
Impairment or Provisions.

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