BPP Learning Media is an ACCA approved content provider. The Study Text has been comprehensively reviewed by the ACCA examining team and covers all the relevant syllabus topics.
Contents
Introduction -- Helping you to pass -- Studying Financial Reporting (FR) -- The exam -- 1. The conceptual framework -- 2. The regulatory framework -- 3. Tangiable non-current assets -- 4. Intangiable assets -- 5. Impairment of assets -- 6. Revenue and government grants -- 7. Introduction to groups -- 8. The consolidated statement of financial position -- 9. The consolidated statement of profit or loss and other comprehensive income -- 10. Accounting for associates -- 11. Financial instruments -- 12. Leasing -- 13. Provisions and events after the reporting period -- 14. Inventories and biological essays -- 15. Taxation -- 16. Presentation of published financial statements -- 17. Reporting financial reporting -- 18. Earning per share -- 19. Calculation and interpretation of accounting ratios and trends -- 20. Limitations of financial statements and interpretation techniques -- 21. Statement of cash flow -- 22. Accounting for inflation -- 23. Specialised, not-for-profit and public sector entities -- Practice question bank -- Practice answer bank -- Bibliography -- Index