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)