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FR Test centre

I've got 5 minutes

I've got 15 minutes

I've got 30 minutes

A1. The Need For A Conceptual Framework

A2. Recognition And Measurement

A3. Regulatory Framework

A4. The Concept Of A Group

B1. Tangible non-current assets

B2. Intangible non current assets

B3. Impairment of assets

B4. Inventory and biological assets

B5. Financial instruments

B6. Leasing

B7. Provisions and events after the reporting period

B8. Taxation

B9. Reporting financial performance

B10. Revenue

B11. Government grants

B12. Foreign currency transactions

Past Papers - Financial Statements

C1. Limitations of financial statements

C2. Interpretation of accounting ratios

C3. Limitations of interpretation techniques

C4. Specialised, not-for-profit and public sector entities

Past Papers - Ratios

D1. CF - Approach to the Question

D1. Past Papers - Cash Flows

D2a. Preparing group SFP

D2b. Preparing group Income statement

D2cd. Adjustments

D2efg. Calculating Goodwill

D2h. The disposal of a parent’s investment

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