*This F7 (FR) Summary Notes is Valid Up to 31 August 2025.
Chapter Focus Points: Statement of Changes in Equity (SOCIE), Statement of Cash Flows, Accounting Policies and Explanatory Notes, Net Realizable Value (NRV), IAS 16: Property, Plant, and Equipment, Gains/Losses on Disposal of Non-Current Assets, Litigation Settlements, Reversals of Provisions, Other Comprehensive Income (OCI), Issued, Paid-up, and Called-up Share Capital, Retained Earnings and Revaluation Surplus, Revenue Recognition,Warranty Provision, Distribution Costs, Distribution Costs, Loan Note, Profit-Oriented and Not-for-Profit Sectors.
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