ATC
INTERNATIONAL
ACCA
PAPER F7
FINANCIAL REPORTING (INTERNATIONAL)
STUDY SYSTEM
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This training material has been published and prepared by Accountancy Tuition Centre (International Holdings) Limited
16 Elmtree Road Teddington TW11 8ST United Kingdom.
SESSION 00 – CONTENTS
(iii)
CONTENTS
Session
Page
19 Regulatory Framework 1901
20 Basic principles – Consolidated Statement of Financial Positions 2001 21 Consolidated Statement of Financial Positions – Cosmetic adjustments 2101 22 Consolidated Statement of Financial Position – Further adjustments 2201
