Page 1

Dec-01

1

2(a) (i)

1 1 1

Jun-03

Jun-04

1

2.5

1

1

Dec-04 Jun-05

Dec-05

1

4

1

3

2

4

4 5(b)

4(a) 4(b)

2(v) 2,3

2,3

2(i) 4(ii) 3(ciii) 5(b)

4

2(ii), 3(a) 5(b)

Dec-07

1

2

3

5(b)

2(ii)

2(i) 4(b)

2(iv)

2(v)

2(v)

2(ii) 2(i) 2(i), 5 2(i), 5 2(i) 2(iii)

2(v)

2(vi)

2(i)

2(v)

2(ii)

2(iv)

2(v)

2(iii)

1

Jun-08

1

Dec-08 Jun-09

1 1

Dec-09 Jun-10

1 1

Dec-10 1

Jun-11 Dec-11

Spotted topics Jun 2012

2

1

4(b)

3

2

3

2

3(a) 3(b)

2

3(a) 3(b)

2

3(a) 3(b)

2 2 2

3 2(v)

3(a) 3(b) 3

2(v) 4

2(ii)

2(vi) 4 5

2(vi)

2(ii)

3 2(iv), 5(b)

3

3

5(a)

5(d)

2(iii) 3(a) ,(b) ,(bi), (biii)

3(ci) 5(a)

5

5 5 5

5

2(vi)

3

2(iii)

5(b)

Substance over form/Framework

IFRS 9 Financial Instrument

3 3(a) ,(b)

2(ii)

2(iv) 3(cii)

2(v) 2(i), (iii)

2(ii) 2(i)

FRS 5 (IFRS 5) Assets Held for Sale

FRS 3 (IFRS 3) Business Combination

FRS 140 (IAS 40) Investment Property

FRS 1 (IFRS 1) First Time adoption

1(b)

2(i)

2(iv) 2(iii)

5(a)

3(b) (i)

2(iv)

2(iv)

3(a)

2(iii)

2

3(c)

5(b)

2(vi)

1

4(a) 4(b) 5(b)

5(c)

5(b)

2

3

Jul-07

2

FRS 139(IAS 39) Financial Instrument; Recognition an

5(b)

2(ii), 2(iv) 2(iii) 3b(ii) 2(iii) ,3(b) 2(vi) ,5(a)

1

Dec-06

FRS 138 (IAS 38) Intangibles

3(b) (iii) 2(a)

2(i) 2(i) 2(i), 5(b) 2(ii)

2(v)

FRS 137 (IAS 37) Provision, Contingent Asset and Lia

5(b) 2(a)

2(ii), 3(b), 2(v) 5(a)

4 2(i)

FRS 136 (IAS 36) Impairment of Assets

5(a)

3(a), 3(b) (ii), 2(b) (iv)

3(c)

2(v)

4

FRS 133 (IAS 33) EPS 2(b)

2(vii), 2(iii) 2(i), 5(a) ,(v) 5(b)

5(c)

2(a) (i) 5(a)

5(b)

3, 5(b)

3(b) 4(a) 4(b) , (d)

3(a) 2(b), 2(ii),5 (c) (c) 2(a), (b) 2(iii) 4 2(a), (b) 4 (a)

FRS 132 (IAS 32) Financial Instrument: Presentation

3

FRS 123 (IAS 23) Borrowing costs

2

FRS 120 (IAS 20) Government Grant

FRS 112 (IAS 12) Taxation

FRS 111 (IAS 11) Construction contract

FRS 110 (IAS 10) Post Reporting Period

FRS 108 (IAS 8) A/C Policy, Changes in Estimates

2

2, 5(c)

4

2

Jun-06

2 5(d) 2(a) (i), 5(a) 5(c) 5(d)

4

2

2

1

Ratio analysis

FRS 107 (IAS 7) Statement of Cash flows

FRS 102 (IAS 2) Inventory 5(c)

2(a)

Dec-02

Dec-03

4

FRS 118 (IAS 18) Revenue

2(b)

FRS 117 (IAS 17) Lease

1

FRS 116 (IAS 16) PPE

Pilot

Jun-02

F7

FRS 101 (IAS 1)/Published a/c

Conso SOFP & SOCI

Conso SOCI

Conso SOFP

ACCA F7 Past Year Analysis

2(iii)

3Š

2(i)

5(b)

4(a)

2(iii) 2(iii), 4(b) 2(ii) 2(iv)

4(a)

2(iv) 2(iii), 4(b) 2(iv) 2(i), 2(iii) 2(ii), 2(iii) 2(iv)

4(a)

4(a) 2(ii)

4

5 2(vi) ,4(a

4(b) 4

2(v)


F7 Past Year Analysis June 2012  

ACCA F7 Past Year analysis June 2012

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