Trang Chính
F7 INT – Financial Reporting
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
Question 2
Preparation of financial statements from trial balance including a SOCIE
Possible adjustments to include:
revaluation
financial liabilities
revenue recognition
tax and deferred tax
Question 3
Possible mixed cash flow/interpretation question to include:
calculation of ratios and a short interpretation exercise using the statement of cash flow and ratio results.
Questions 4 and 5
Leases
Impairment
Intangible asset
Investment property
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
Question 2
Preparation of financial statements from trial balance including a SOCIE
Possible adjustments to include:
revaluation
financial liabilities
revenue recognition
tax and deferred tax
Question 3
Possible mixed cash flow/interpretation question to include:
calculation of ratios and a short interpretation exercise using the statement of cash flow and ratio results.
Questions 4 and 5
Leases
Impairment
Intangible asset
Investment property
