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F7 Financial Reporting (INT)
Updated for IAS1 (Revised)
To develop knowledge and skills in understanding and applying accounting standards and the theoretical framework in the preparation of financial statements of entities, including groups, and how to analyse and interpret those financial statements. This module covers:
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Basic Accounts and Concepts
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Cash Flows
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Consolidated Financial Position
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Consolidated Statement of Income
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Construction Contracts
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Earnings Per Share
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Financial Instruments & Borrowings
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Introduction to Group Accounts
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Leases & Non-current Assets
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Presentation of Financial Statements
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Provisions & Contingents
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Regulatory Framework
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