INTERNATIONAL ACCA PAPER F7 FINANCIAL REPORTING INTERNATIONAL STUDY QUESTION BANK... No responsibility for loss occasioned to any person acting or refraining from action as a result
Trang 1INTERNATIONAL
ACCA
PAPER F7
FINANCIAL REPORTING
(INTERNATIONAL)
STUDY QUESTION BANK
Trang 2No responsibility for loss occasioned to any person acting or refraining from action as a result of any material in this publication can be accepted by the author, editor or publisher
This training material has been published and prepared by Accountancy Tuition Centre Limited
16 Elmtree Road
Teddington
TW11 8ST
United Kingdom
Editorial material Copyright Accountancy Tuition Centre (International Holdings) Limited, 2008
All rights reserved No part of this training material may be translated, reprinted or reproduced or utilised in any form either in whole or in part or by any electronic, mechanical or other means, now known or hereafter invented, including photocopying and recording, or in any information storage and retrieval system, without permission in writing from the Accountancy Tuition Centre Limited
Trang 3STUDY QUESTION BANK – FINANCIAL REPORTING (F7)
STUDY QUESTION BANK
CONTENTS
Question Page Answer Marks Date worked
FINANCIAL STATEMENTS
ACCOUNTING CONCEPTS
7 Objectives (ACCA Pilot Paper 97) 7 1013 20
TANGIBLE ASSETS AND DEPRECIATION (IAS 16)
ACCOUNTING FOR SUBSTANCE
ACCOUNTING POLICIES etc (IAS 8)
REVENUE (IAS 18)
ACCOUNTING FOR LEASES (IAS 17)
INTANGIBLE ASSETS (IAS 38)
INVENTORY (IAS 2)
Trang 4FINANCIAL REPORTING (F7) – STUDY QUESTION BANK
STUDY QUESTION BANK
CONTENTS
Question Page Answer Marks Date worked
CONSTRUCTION CONTRACTS (IAS 11)
PROVISIONS, CONTINGENT LIABILITIES AND CONTINGENT ASSETS (IAS 37) AND
EVENTS AFTER THE BALANCE SHEET DATE (IAS 10)
INCOME TAXES (IAS 12)
GROUP ACCOUNTS
PRINCIPLES OF PRICE LEVEL ACCOUNTING
CASH FLOW STATEMENTS (IAS 7)
ANALYSIS AND INTERPRETATION
EARNINGS PER SHARE (IAS 33)