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

By Bpp Learning Media

ISBN-10: 0751763705

ISBN-13: 9780751763706

That includes examiner-reviewed learn Texts and perform & Revision Kits, this name contains interactive examine instruments that offer you with the cloth you wish for examination good fortune.

Show description

Read or Download ACCA - F7 Financial Reporting (INT): Study Text PDF

Best nonfiction_3 books

Warren J., Lawson C., Belcher K.'s The agri-environment PDF

The appliance of ecological idea and conservation biology to agricultural ecosystems has develop into a major and growing to be study box and undergraduate path part in recent times. This publication is either an instructional textbook and sensible consultant to farm conservation, and has developed from the authors' vast educating adventure.

Gender, Language and Discourse (Women Andpsychology) - download pdf or read online

Is language sexist? Do men and women converse assorted languages? Gender, Language and Discourse uniquely examines the contribution that mental examine - particularly, discursive psychology - has made to answering those questions. before, books on gender and language have tended to be from the sociolinguistic viewpoint and feature serious about one among concerns - sexism in language or gender modifications in speech.

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.

Download PDF sample

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


by William
4.1

Rated 4.11 of 5 – based on 37 votes
 

Author: admin