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ACCA - F7 Financial Reporting (INT): Study Text by Bpp Learning Media PDF

By Bpp Learning Media

ISBN-10: 0751763705

ISBN-13: 9780751763706

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Local legislation and market regulation imposes specific deadlines on certain entities. IAS 1 looks at the statement of financial position and statement of comprehensive income. We will not give all the detailed disclosures as some are outside the scope of your syllabus. Instead we will look at a 'proforma' set of accounts based on the Standard. F7 Financial reporting ⏐ 3: Presentation of published financial statements 37 2 Statement of financial position FAST FORWARD IAS 1 suggests a format for the statement of financial position.

This means disclosing the movement during the period in each category of equity interest and any rights, preferences or restrictions attached to each category of equity interest. 3 The current/non-current distinction FAST FORWARD You should appreciate the distinction between current and non-current assets and liabilities and their different treatments. 1 The current/non-current distinction An entity must present current and non-current assets as separate classifications on the face of the statement of financial position.

As far as Europe is concerned, the consolidated financial statements of many of Europe's top multinationals are now prepared in conformity with national requirements, EC directives and IFRSs. Furthermore, IFRSs are having a growing influence on national accounting requirements and practices. Many of these developments have been given added impetus by the internationalisation of capital markets. In Japan, the influence of the IASC had, until recently, been negligible. This was mainly because of links in Japan between tax rules and financial reporting.

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ACCA - F7 Financial Reporting (INT): Study Text by Bpp Learning Media

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