最新版ACCAF7双语教材.docxVIP

不得用于商业用途 不得用于商业用途 不得用于商业用途 不得用于商业用途 仅供个人参考 For pers onal use only in study and research; not for commercial use Tutor details Course Notes ACCAPaper F7 Finan cial Report ing From June 2016 J A N U A R Y 2 0 1 6 R E L E A S E 不得用于商业用途 不得用于商业用途 不得用于商业用途 不得用于商业用途 仅供个人参考 ACCA F7ii | Introduction ACCA F7 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 or otherwise, without the prior written permission of First In tuiti on Publishi ng Ltd. Any unauthorised reproduction or distribution in any form is strictly prohibited as breach of copyright and may be puni shable by law. ? First Intuition Publishing Ltd, 2016 仅供个人参考ACCA F7 仅供个人参考 ACCA F7 Introduction iii 59不得用于商业用途 59 不得用于商业用途 仅供个人参考ACCA F7 仅供个人参考 ACCA F7 Introduction iii 59不得用于商业用途 59 不得用于商业用途 Contents49 Contents 49 50 50 51 In troduct ion i Con te nts iii 1 An in troduct ion to paper F7 Finan cial Report ing vi 2 Exam format vi 3 Study pla nner vii 1: An in troducti on to Group Acco unts 1 1 Defin iti on of a group 1 2 Group finan cial stateme nts 2 Chapter 1: Home study 11 3 Record ing the in vestme nt in the subsidiary 11 4Ga in on a barga in purchase 11 2: More Group Acco unts 15 1 Fair values 15 2 Intra group trading 16 3 Non - controlling interest and goodwill at full or fair value 18 4 A more detailed look at Goodwill 26 5 Mid - yeaacquisitions 27 3: Con solidated stateme nt of profit or loss and other comprehe nsive in come 29 1 In troducti on 29 2 Mid - yeaacquisitions 32 3 Un eve n accrual of profit 33 4: Acco un ti ng for associates 35 1 Defin iti on of associate 35 2 Acco un ti ng treatme nt 35 3 Additi onal PUP adjustme nts for practice 40 5: In terpret ing finan cial stateme nts 41 1 In troducti on 41 2 Questi on seen arios 42 3 Other aspects of in terpretati on 43 4 The key ratios 43 5 Specialised, not - for - profit and pubictor entities 48 6: Stateme nt of cash flows 49 Page In troduc