ACCA考试教材F7财务报告(FR).pdf

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1、FinancialReportingPaperF7(International)CourseNotesACF7CN07INTF7FinancialReporting(International)StudyProgrammePageIntroductiontothepaperandthecourse..............................................................................................................

2、.(ii)1Theconceptualframework..........................................................................................................................1.12Homestudychapter–Theregulatoryframework..................................................................

3、.....................2.13Presentationofpublishedfinancialstatements...........................................................................................3.14Tangiblenon-currentassets........................................................................

4、................................................4.15Intangibleassets.........................................................................................................................................5.16Impairmentofassets................................

5、...................................................................................................6.17Reportingfinancialperformance..................................................................................................................7.1EndofDay1–

6、refertoCourseCompanionforHomeStudyProgresstest18Introductiontogroups..................................................................................................................................8.19Theconsolidatedbalancesheet..............................

7、....................................................................................9.110Theconsolidatedincomestatement..........................................................................................................10.111Accountingforassociates.....

8、.....................................................................................................................11.1EndofDay2–refertoCourseCompanionforHomeStudyProgresstest2Courseexa