CAF 1: Financial Accounting and Reporting

Definitions and scope

Introduction (Definitions) [FL052]

Recognition

Recognition [FL053]

Q&A MZ Limited [FR199]

Presentation and Disclosure

Presentation & Disclosure [FL054]

Repayment

Repayment of Grants [FL055]

Repayment of government grant with reducing balance method [FL198]

Comprehensive examples

Q&A Adeel Limited [FR200]

Q&A Kashif Limited [FR201]

Q&A Accounting Treatments | ICAP Autumn 2019 [FA005]

Q&A Corv Limited | ICAP Spring 2021 [FA092]

Q&A Xero & One Limited | ICAP Autumn 2022 [FR180]

Q&A Katie [FA091]

Q&A Oxygen [FA090]

Q&A Three Scenarios (ICAP Spring 2023) [FR204]

Q&A Shark Limited (ICAP Autumn 2023) [FR277]

Q&A Trussardi Limited (ICAP Spring 2025) [FR324]

Objective Based Q&A

MCQs 1 to 12 [FM027]

ICAP Spring 2024 | MCQ (ix) [SM155]

ICAP Autumn 2024 | MCQ (iii) [SM215]