F1 financial operations
On completion of this paper you will have learnt from the following topics:
- Principles of business taxation – 25%
- Regulation and ethics of financial reporting – 15%
- Financial accounting and reporting – 60%
Minor syllabus changes for 2013
For F1 and F2, changes to accounting standards will be fully examinable in the main diet following the date in which the standard or revisions become mandatory for reporting entities.
For example, the standards having a mandatory adoption date for financial periods beginning on or after 1 January 2013 will be examined in the financial pillar from the May 2013 diet.