Paper F7: Financial Reporting (International)įinancial statements – Amendment of draft financial statements 31įinancial statements – Application of accounting standards 42 Questions and answers index Question pageĪ conceptual framework and regulatory framework for financial reporting 1įinancial statements – Statements of cash flows 9įinancial statements – Preparation of accounts from a trial balance 18 Acknowledgements The syllabus, study guide, exam questions and answers (where indicated) are reproduced by kind permission of the Association of Chartered Certified Accountants.Ī conceptual framework and a regulatory framework for financial reportingįinancial statements – Statements of cash flowsįinancial statements – Preparation of accounts from a trial balanceįinancial statements – Amendment of draft financial statementsįinancial statements – Application of accounting standardsīusiness combinations – Statements of financial positionīusiness combinations – Statements of financial performanceīusiness combinations – Statements of financial position and performanceĪnalysing and interpreting financial statements

British Library Cataloguing in Publications Data A catalogue record for this book is available from the British Library. Notice Emile Woolf Publishing Limited has made every effort to ensure that at the time of writing the contents of this study text are accurate, but neither Emile Woolf Publishing Limited nor its directors or employees shall be under any liability whatsoever for any inaccurate or misleading information this work could contain.

You must not circulate this book in any other binding or cover and you must impose the same condition on any acquirer. Sixth edition published by Emile Woolf Publishing Limited Crowthorne Enterprise Centre, Crowthorne Business Estate, Old Wokingham Road, Crowthorne, Berkshire RG45 6AW Email: © Emile Woolf Publishing Limited, January 2013 All rights reserved. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any form or by any means, electronic, mechanical, photocopying, recording, scanning or otherwise, without the prior permission in writing of Emile Woolf Publishing Limited, or as expressly permitted by law, or under the terms agreed with the appropriate reprographics rights organisation.

Acca f7 revision kit 2014