来源:互联网 发布时间:2017-01-04 10:49 责编:Judy

F7, FINANCIAL REPORTING
 
Note of significant changes to F7 study guide
 
The main areas to be added or deleted from the syllabus from that date are shown in Table 7 and 8 below.
 
Table 7 – Additions to F7


Table 8 – Deletions to F7

A3a)

Distinguish between the primary aims of not-for profit and public sector entities and those of profit oriented entities

This learning outcome is now incorporated in section C4 of the F7 syllabus

A3b)

Discuss the extent to which International Financial Reporting Standards (IFRSs) are relevant to specialised, not-for-profit and public sector entities

 



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