1
2(a) (i) 5(c)
2(a) 1
Dec-02
1
Jun-03 1
Jun-04
1
2.5
Dec-03
1
Dec-04 Jun-05
Dec-05
1
1
Jun-06
5(a)
4
3
4
2
2(i) 4(a) 4(b)
5(b)
5(a)
2(v)
2(iii)
2(v)
2(i) 2(i) 2(i), 5(b) 2(ii)
2,3
2,3
5(a)
2(v)
Jul-07
1
2
4
2(ii), 3(a) 5(b) 5(b)
Dec-07
1
2
3
5(b)
2(ii)
1
Jun-08
Jun-09
1 1
Dec-09 Jun-10 Dec-10
Spotted topics June 2011
4(a) 4(b) 5(b)
2 1
Dec-08
2
1 1
2
4(b)
2(vi)
3(b) (i) 5(a)
2(i) 4(ii)
3 2(iv), 5(b)
3
3
3(a) 3(ciii) 5(b)
2(iv)
2(iv)
2(v) 2(i), (iii)
2(i) 4(b)
2(ii)
3
5(d)
2(iv)
2(iii)
3(cii)
2(iii)
3(ci)
5(b)
2(iii)
3Š
3(a), (b) (bi),( 5(a) biii)
2(i)
5(b)
4(a)
5 3
3(a) 3(b)
2
3(a) 3(b)
2
3(a) 3(b) 3
4(a)
5 4
4(b)
5
4(a)
5 5
4(b)
4(a)
5 4
3 3(a), (b)
1(b) 2(vi)
2(i)
5(a)
Substance over form/Framework
IFRS 5 (FRS 5) Disposal of NCA
IFRS 3 (FRS 3) Business Combination
IFRS 1 (FRS 1) First Time adoption
IAS 40 Investment Property 5(b)
2
3
3
2
2
5(c) 3(c)
5(b)
2(iii)
2(ii), 2(iv) 2(iii) 3b(ii) 2(iii) ,3(b) 2(vi) ,5(a)
1
Dec-06
IAS 39(FRS139) Financial Instrument; Recognition and Measurement
3(b) (iii) 2(a)
2(ii), 3(b), 2(v) 5(a)
4
IAS 38 (FRS138) Intangibles
5(b) 2(a)
3(c)
5(b)
IAS 37 (FRS137) Provision, Contingent Asset and Liability
5(a)
3(a),3 (b) (ii), 2(b) (iv)
2(vii), 2(iii) 2(i),5 5(c) 5(c) 5(a) ,(v) (b)
4
2
IAS 36 (FRS136) Impairment of Assets
2(b)
2, 5(c)
4
2(a) (i) 5(a)
5(b)
3, 5(b)
3(b), 4(a) 4(b) (d)
3(a) 2(b), 2(ii) (c) ,5(c 2(a), (b) 2(iii) 4 2(a), (b) 4 (a)
IAS 33 (FRS133) EPS
3
IAS 32 (FRS132) Financial Instrument: Presentation
2
IAS 23 (FRS123) Borrowing costs
2
IAS 20 (FRS120) Government Grant
IAS 12 (FRS112) Taxation
IAS 11 (FRS111) Construction contract
IAS 10 (FRS110) Post Reporting Period
IAS 8 (FRS108) A/C Policy, Changes in Estimates
4
2
2
1
Ratio analysis
4
2 5(d) 2(a) (i), 5(a) 5(c)
IAS 18 (FRS118) Revenue
Dec-01
1
4
IAS 17 (FRS117) Lease
2(b)
IAS 16 (FRS116) PPE
1
IAS 7 (FRS107) Cash flows
IAS 2 (FRS102) Inventory
Pilot
Jun-02
F7
IAS 1 (FRS101)/Published a/c
Conso SOFP & SOCI
Conso SOCI
Conso SOFP
ACCA F7 Past Year Analysis
4 5