Download e-book for kindle: ACCA - F7 Financial Reporting (INT): Study Text by Bpp Learning Media

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ISBN-10: 0751763705

ISBN-13: 9780751763706

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Extra info for ACCA - F7 Financial Reporting (INT): Study Text

Sample text

The classification will depend upon the nature of the entity's operations. As well as each item being sub-classified by its nature, any amounts payable to or receivable from any group company or other related party should also be disclosed separately. The sub-classification details will in part depend on the requirements of IFRSs. The size, nature and function of the amounts involved will also be important and the factors listed above should be considered. Disclosures will vary from item to item and IAS 1 gives the following examples.

Standards may be subject to lobbying or government pressure (in the case of national standards). For example, in the USA, the accounting standard FAS 19 on the accounts of oil and gas companies led to a powerful lobby of oil companies, which persuaded the SEC (Securities and Exchange Commission) to step in. FAS 19 was then suspended. Many national standards are not based on a conceptual framework of accounting, although IFRSs are. There may be a trend towards rigidity, and away from flexibility in applying the rules.

Draft IFRIC Interpretations are exposed for a 60 day comment period. 2 Co-ordination with national standard setters Close co-ordination between IASB due process and due process of national standard setters is important to the success of the IASB's mandate. The IASB is exploring ways in which to integrate its due process more closely with national due process. Such integration may grow as the relationship between IASB and national standard setters evolves. In particular, the IASB is exploring the following procedure for projects that have international implications.

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

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