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FR Textbook Syllabus

Syllabus A

A1

The Need For A Conceptual Framework

A2

Recognition And Measurement

A3

Regulatory Framework

A4

The Concept Of A Group

Syllabus B

B1

Tangible non-current assets

B2

Intangible non current assets

B3

Impairment of assets

B4

Inventories and Agriculture

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

Syllabus C

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

Syllabus D

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

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 Inventories and Agriculture

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

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

Inventories and Agriculture

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

C1

Limitations of financial statements

C2

Interpretation of accounting ratios

C3

Limitations of interpretation techniques

C4

Specialised, not-for-profit and public sector entities

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