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Hi,
I was wondering if you can tell me what changes to the F7 syllabus/standards there have been between June 2017 and March 2018 exams.
I have used study materials that covered Sept16-June17 exams.Thanks!
These are the additions … and they’re all covered either in updated course notes or within the lectures themselves (I used to include the accounting for reversals even before it was included in the syllabus)
Table 1 – Additions to F7
Account for the reversal of an impairment loss on an individual asset -this learning outcome has been introduced to clarify that the reversal of an impairment loss is examinable.
Account for right of use assets and lease liabilities in the records of the lessee – this learning outcome has been amended to reflect the issue of IFRS 16 Leases
Explain the exemption from the recognition criteria for leases in the records of the lessee
There are some deletions but nothing of any real import
OK?
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