F7 Financial Reporting Int

ACCA F7 Financial Reporting (INT)

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New free virtual ACCA courses now released. See below.

YOUR "COURSE IN A COFFEE BREAK"

VIDEO PLAYING ABOVE

- 1 Conceptual Framework - an overview

ADDITIONAL SEPTEMBER VIDEOS

- 2 Conceptual Framework - elements of fin. statements
- 3 Conceptual Framework - valuation of assets & profits
- 4 Conceptual Framework - capital maintenance

You can access a complete ACCA F7 ExP virtual classroom course free of charge. Designed to enable you to learn in comfortable "coffee break" segments the course will provide you with support to pass your F7 exam. Click here to download the notes to accompany the video you're watching.

Your virtual classroom course is delivered via monthly sets of videos. Check back on 1 October for the next set of videos in the programme.

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CHALLENGE OF THE DAY

Son, an 80% owned subsidiary of Pete, sells goods to its parent on a regular basis, at 15% constant mark-up. During the reporting year, the cost of goods sold by Son to Pete amounted to $300,000, half of which were still with Pete at year-end. What is the amount of the unrealised profit to be excluded from Pete Group’s consolidated equity and inventories at year-end?

A. $33,333
B. $30,000
C. $16,667
D. $15,000