ACCA paper f 7 financial reporting F7FR suppl d08

ATC INTERNATIONAL ACCA PAPER F7 FINANCIAL REPORTING (INTERNATIONAL) STUDY SYSTEM SUPPLEMENT No responsibility for loss occasioned to any person acting or refraining from action as a result of any material in this publication can be accepted by the author, editor or publisher This training material has been published and prepared by Accountancy Tuition Centre (International Holdings) Limited 16 Elmtree Road Teddington TW11 8ST United Kingdom Editorial material Copyright  Accountancy Tuition Centre (International Holdings) Limited, 2008 All rights reserved No part of this training material may be translated, reprinted or reproduced or utilised in any form either in whole or in part or by any electronic, mechanical or other means, now known or hereafter invented, including photocopying and recording, or in any information storage and retrieval system, without permission in writing from the Accountancy Tuition Centre (International Holdings) Limited SESSION 00 – CONTENTS CONTENTS Session Page 19 Regulatory Framework 1901 20 Basic principles – Consolidated Statement of Financial Positions 2001 21 Consolidated Statement of Financial Positions – Cosmetic adjustments 2101 22 Consolidated Statement of Financial Position – Further adjustments 2201 23 Consolidated Statement of comprehensive income 2301 (iii) ... CONTENTS CONTENTS Session Page 19 Regulatory Framework 1901 20 Basic principles – Consolidated Statement of Financial Positions 2001 21 Consolidated Statement of Financial Positions – Cosmetic adjustments... Positions – Cosmetic adjustments 2101 22 Consolidated Statement of Financial Position – Further adjustments 2201 23 Consolidated Statement of comprehensive income 2301 (iii) ...No responsibility for loss occasioned to any person acting or refraining from action as a result of any material in this publication can be accepted by the