*This F8 (AA) Summary Notes is Valid Up to 31 August 2025.
Chapter Focus Points: Cash Flow Statement, Cost of Inventory Includes, Cost Excludes, IAS 16, property, plant, and equipment (PPE), Depreciation, Revaluation of Property, Plant, and Equipment, IAS 27: Separate Financial Statements, IAS 28: Joint Ventures and Associates, equity method, IAS 37: Provisions, IAS 37: Contingent Liabilities and Contingent Assets, Fair Value and Goodwill, IFRS 10: Consolidated Financial Statements, IFRS 15: Revenue Recognition.
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