FRTextbook Syllabus

The Need For A Conceptual Framework

Recognition And Measurement

Regulatory Framework

The Concept Of A Group

Tangible non-current assets

Intangible non current assets

Impairment of assets

Inventories and Agriculture

Financial instruments

Leasing

Provisions and events after the reporting period

Taxation

Reporting financial performance

Revenue

Government grants

Foreign currency transactions

Past Papers - Financial Statements

Limitations of financial statements

Interpretation of accounting ratios

Limitations of interpretation techniques

Specialised, not-for-profit and public sector entities

Past Papers - Ratios

CF - Approach to the Question

Past Papers - Cash Flows

Preparing group SFP

Preparing group Income statement

Adjustments

Calculating Goodwill

The disposal of a parent’s investment