Jun-96 Dec-96
1
Jun-97
1
P10
Dec-97
Jun-99
1
2
1
1
2(a) (i) 5(c)
1 1
Jun-03
1
2.5
Dec-04
1 1
4
1 1 1
4 2(i) 4(a) 4(b)
2
5(a)
4(a) 4(b) 5(b)
2
4
2
3
5(b)
1
Dec-08
2 1
1 1
2
4(b)
2
3
2 3(c)
5(b)
1(b)
2,3
2,3
2(v)
2(ii), 3(b), 5(a)
2(v)
2(iii)
2(i) 4(ii)
5(b)
2(ii)
3 2(iv), 5(b)
3
3
2
3(a) 3(b) 3(a) 3(b)
2
3(a) 3(b)
Substance over form/Framework
IFRS 5 (FRS 5) Disposal of NCA 5(a)
5(a)
2(v) 2(i), (iii)
4(b)
5(b) 5(b)
3 3(a), (b)
1(b) 2(vi)
2(ii)
3
5(d)
2(iii) 2(iii)
3(ci)
2(iii)
3Š
2(i)
3(a), (b) (bi),( 5(a) biii)
2(i) 4(a) 4(a)
5 4
3(b) (i)
2(iv) 3(cii)
5 3
5(b)
2(iv)
2(iv)
3(a) 2(iv) 3(ciii) 5(b)
2(ii), 2(iv) 2(iii) 3b(ii) 2(iii), 3(b), 2(vi) 5(a) 2(i)
2(vi)
4(a) (i)
5(c) 3(c)
2
3
2(i) 2(i) 2(i), 5(b) 2(ii)
2
5(b)
2(iii), 2(i),5 (v) (b)
3
2
IFRS 3 (FRS 3) Business Combination
IAS 40 Investment Property
IFRS 1 (FRS 1) First Time adoption
IAS 39(FRS139) Financial Instrument; Recognition and Measurement
IAS 38 (FRS138) Intangibles
IAS 36 (FRS136) Impairment of Assets
IAS 37 (FRS137) Provision, Contingent Asset and Liability
IAS 33 (FRS133) EPS
IAS 31 (FRS131) removed
IAS 32 (FRS132) Financial Instrument: Presentation
IAS 24 (FRS124) Related Party
3(b) (iii) 2(a)
1
Spotted topics Dec 2010
IAS 23 (FRS123) Borrowing costs
5(b) 2(a)
2
5(a)
1
1
IAS 20 (FRS120) Government Grant
5(a)
3(a),3 (b) (ii), 2(b) (iv)
Jul-07
Jun-10
IAS 17 (FRS117) Lease
2(b)
Dec-07
Dec-09
IAS 18 (FRS118) Revenue
3, 5(b)
2(ii), 3(a) 5(b) 5(b)
Jun-08
IAS 16 (FRS116) PPE
2 5(d) 2(a) (i), 5(a) 5(c)
5(b)
2
5(b)
4(a) 3 (ii) 3(b) 3(b) (ii) (iv) 2(a) (i) 5(a)
3(b) (i)
4
2
3(a),( b)
1(b)
4
3
3(c) 4(a) (iii) 3(b) (ii)
4 4
1(c) 3
2 4 2, 5(c) 3(b), 3(a) 4(a) 4(b) (d) 2(b), 2(ii) 2(vii), (c) ,5(c 4 5(c) 5(c) 5(a) 2(a), (b) 2(iii) 4 5(a) 2(v) 2(a), (b) 4 (a) 4 2(iii) 2(v) 2
Jun-06 Dec-06
2
2(a)
Dec-02
1
4(a)
2
2(b)
Jun-04
3 1
4 1
1
2(c)
4(b)
1
Dec-03
3
4(a),( b)
2 1
3(b), (c)
4(a)
2
1
Jun-09
IAS 12 (FRS112) Taxation
IAS 11 (FRS111) Construction contract
IAS 10 (FRS110) Post Reporting Period
Ratio analysis
IAS 8 (FRS108) A/C Policy, Changes in Estimates 4(a), (b)
2
1
Dec-05
IAS 7 (FRS107) Cash flows
IAS 2 (FRS102) Inventory
1
Pilot
Jun-05
3 2 2(a), 2(a) (d)
Jun-01
Jun-02
3(d)
4(a) 3(a)
3(a), 4
Dec-01
F7
4(a) 4(a)
1
Dec-99 Jun-00 Dec-00
IAS 1 (FRS101)/Published a/c
Conso SOCI
3(a)(c) 1
Jun-98 Dec-98
Conso SOFP & SOCI
Conso SOFP
ACCA F7 Past Year Analysis
4(b)
5
4(a)
5 5 5
4(b)
4(a) 4