F7常见问题(FAQ) definition, instrument, effective, including, compound

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1. Are compound financial instruments examinable in F7?
Yes. Candidates need to know the definition and treatment, including related finance costs, of debt and equity. A compound instrument such as a convertible loan has both equity and debt components. Questions will expect candidates to allocate the initial proceeds of a compound instrument to its debt and equity component and calculate the finance cost of the debt based on the effective interest rate of the debt.

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2. I note FRS 9 Associates and joint ventures is listed the UK examinable document, but IAS1 31 Interests in joint ventures is not listed as an INT examinble document?
Joint ventures are Not examinable in paper F7; FRS 9 is only examinable to the extent of associates. There are a number of topics that were examinable in the old Financial Reporting paper that are not examinable in the new paper:
 Segment reporting
 First time adoption of International Financial Statements
 Related party disclosures (although a knowledge of the effects that related party relationships can have on financial statements is expected)
 Interim financial reporting

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3. Will the style of the new paper differ significantly to the old paper?
Yes and no. The first three question on the F7 paper should be very familiar; they are all 25 marks and will cover business combinations, preparation of a company’s financial statements (usually from a trial balance) and interpretation of financial performance (including preparation of statements of cash flows).  After this there is a significant difference; the remaining two questions will be for 15 and 10 marks respectively and cover the rest of the syllabus. This means that the whole of the paper is compulsory (no option questions)

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