ACCA F7 lectures

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Introduction

ACCA F7 Introduction

Chapter 6

Group Accounts: An Introduction

Group Accounts: An Introduction part 2

Chapter 7

Preparation of the Consolidated Statement of Financial Position part 1

Preparation of the Consolidated Statement of Financial Position part 2

Non-controlling interests

The non-controlling interest in the goodwill of the subsidiary

Other reserves, Mid-year acquisitions

Mid-year acquisitions Example

 IFRS 13 Fair value measurement

Chapter 8

Group Accounts: Inter-entity transactions: Trading transactions

Inventory sold at a profit within the group

Transfer of non-current assets

Dividends, Example 4

(Updated!) Chapter 9

Group Accounts: Comprehensive Example

Chapter 10

Preparation of CS of Comprehensive Income Example 1
Preparation of CS of Comprehensive Income Example 2
Preparation of CS of Comprehensive Income Example 3
Preparation of CS of Comprehensive Income Example 4

Chapter 12

IAS 2 Inventories

Chapter 13

IAS 11 Construction Contracts Introduction

IAS 11 Construction Contracts Workings

IAS 11 Construction Contracts Example 3

Chapter 15 IAS 37 Restructuring issues & Contingent liabilities

Chapter 15 (Part 1)
Chapter 15 (Part 2)

Chapter 16 IAS 17 Leases

Chapter 16 (Introduction)
Chapter 16 (Example 1)
Chapter 16 (Example 2)

Chapter 17

IAS 23 Borrowing costs

Chapter 18

IAS 12 Income taxes

Chapter 19 IAS 7 Revised: Statement of Cash Flows

Chapter 19 (Introduction)
Chapter 19 (Examples)
Chapter 19 (Comprehensive Example 6)
Chapter 19 Alternative Methods – Operating Activities

Chapter 23

IAS 16 Property, plant and equipment

Chapter 24

IAS 18 Revenue

Chapter 25

IAS 20 Government Grants

Chapter 26

IAS 38 Intangible assets

Chapter 27

IAS 40 Investment properties

Chapter 28

IFRS 9 Financial Instruments