Acca
Publishing
2013
ACCA F7 (INT)
Financial Reporting
Study Text
emilewoolfpublishing.com
ACCA
Paper
F7 (INT)
Financial Reporting (International)
Welcome to Emile Woolf‘s study text for Paper F7 Financial Reporting (International) which is: Written by tutors Comprehensive but concise In simple English Used around the world by Emile Woolf Colleges including China, Russia and the UK
Publishing
Sixth edition published by Emile Woolf Publishing Limited Crowthorne Enterprise Centre, Crowthorne Business Estate, Old Wokingham Road, Crowthorne, Berkshire RG45 6AW Email: info@ewiglobal.com www.emilewoolfpublishing.com © Emile Woolf Publishing Limited, January 2013 All rights reserved. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any form or by any means, electronic, mechanical, photocopying, recording, scanning or otherwise, without the prior permission in writing of Emile Woolf Publishing Limited, or as expressly permitted by law, or under the terms agreed with the appropriate reprographics rights organisation. You must not circulate this book in any other binding or cover and you must impose the same condition on any acquirer. Notice Emile Woolf Publishing Limited has made every effort to ensure that at the time of writing the contents of this study text are accurate, but neither Emile Woolf Publishing Limited nor its directors or employees shall be under any liability whatsoever for any inaccurate or misleading information this work could contain. British Library Cataloguing in Publications Data A catalogue record for this book is available from the British Library. ISBN: 978‐1‐84843‐288‐8 Printed and bound in Great Britain Acknowledgements The syllabus and study guide are reproduced by kind permission of the Association of Chartered Certified Accountants.
ii
© Emile Woolf Publishing Limited
Paper F7 (INT)
2013
ACCA F7 (INT)
Financial Reporting
Study Text
emilewoolfpublishing.com
ACCA
Paper
F7 (INT)
Financial Reporting (International)
Welcome to Emile Woolf‘s study text for Paper F7 Financial Reporting (International) which is: Written by tutors Comprehensive but concise In simple English Used around the world by Emile Woolf Colleges including China, Russia and the UK
Publishing
Sixth edition published by Emile Woolf Publishing Limited Crowthorne Enterprise Centre, Crowthorne Business Estate, Old Wokingham Road, Crowthorne, Berkshire RG45 6AW Email: info@ewiglobal.com www.emilewoolfpublishing.com © Emile Woolf Publishing Limited, January 2013 All rights reserved. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any form or by any means, electronic, mechanical, photocopying, recording, scanning or otherwise, without the prior permission in writing of Emile Woolf Publishing Limited, or as expressly permitted by law, or under the terms agreed with the appropriate reprographics rights organisation. You must not circulate this book in any other binding or cover and you must impose the same condition on any acquirer. Notice Emile Woolf Publishing Limited has made every effort to ensure that at the time of writing the contents of this study text are accurate, but neither Emile Woolf Publishing Limited nor its directors or employees shall be under any liability whatsoever for any inaccurate or misleading information this work could contain. British Library Cataloguing in Publications Data A catalogue record for this book is available from the British Library. ISBN: 978‐1‐84843‐288‐8 Printed and bound in Great Britain Acknowledgements The syllabus and study guide are reproduced by kind permission of the Association of Chartered Certified Accountants.
ii
© Emile Woolf Publishing Limited
Paper F7 (INT)