f7_examinable documents_int

f7_examinable documents_int - International Examinable...

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1 International Examinable Documents June 2008 FINANCIAL REPORTING Knowledge of new examinable regulations will not be required until at least six calendar months after the last day of the month in which the document was issued , or the legislation passed. Documents may be examinable even if the effective date is in the future. The documents listed as being examinable are the latest that were issued prior to 31 May of the same year for the December examinations, and 30 November of the previous year for the June examinations. The study guide offers more detailed guidance on the depth and level at which the examinable documents will be examined. The study guide should be read in conjunction with the examinable documents list. Title FA FR CR International Accounting Standards (IASs)/International Financial Reporting Standards (IFRSs) IAS 1 Presentation of Financial Statements 9 9 9 IAS 2 Inventories 9 9 9 IAS 7 Statement of Cash Flows 9 9 9 IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors
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f7_examinable documents_int - International Examinable...

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