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    Kaplan ACCA Key Examinable Areas for December 2011 - F7



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    Kaplan ACCA Key Examinable Areas for December 2011 - F7

    Bài gửi by minhlong on Thu Dec 22, 2011 1:50 am

    ACCA F7 UK/INT Key Examinable Areas for December 2011

    The following items are applicable to both the UK and International variant unless
    specified. Any variations for the UK exam variant are marked with a *.
    Question 1
    Consolidated statement of financial position* including an associate.
    Possible adjustments to include:
    deferred consideration/share exchange
    net asset fair value adjustments
    intra-group loan/current account
    goodwill impairment**
    impairment of the investment in the associate
    * UK: Balance sheet
    ** UK: Amortisation and possibly impairment
    Question 2
    Preparation of financial statements from trial balance including a SOCIE*.
    Possible adjustments to include:
    financial liabilities (possibly redeemable preference shares or finance
    revenue recognition
    tax and deferred tax
    prior period adjustment
    * UK: Statement of the Movements in Share Capital and Reserves
    Question 3
    Possible mixed cash flow/interpretation question to include:
    the preparation of a statement of cash flow (or part thereof)
    calculation of ratios and a short interpretation exercise using the
    statement of cash flow and ratio results.
    Questions 4 and 5
    Non-current (fixed) assets
    Intangible asset – possibly to include research & development
    Government grants
    Investment property

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