F7, FINANCIAL REPORTING
Table 8 – Deletions to F7
A3a) | Distinguish between the primary aims of not-for profit and public sector entities and those of profit oriented entities | This learning outcome is now incorporated in section C4 of the F7 syllabus |
A3b) | Discuss the extent to which International Financial Reporting Standards (IFRSs) are relevant to specialised, not-for-profit and public sector entities |