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.
PENGUMUMAN
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Friday, December 5, 2008
Financial Reporting
Posted by ken at 9:28 PM
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