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ACCA F7 - Financial Reporting (UK and INT) - Study Text 2013 [electronic resource] : Study Text

By: Material type: Computer fileComputer filePublisher number: 9781445396491Series: ACCAPublication details: London : BPP Learning Media, 2012.ISBN:
  • 9781445392097
Subject(s): Genre/Form: Additional physical formats: Print version:: ACCA F7 - Financial Reporting (UK and INT) - Study Text 2013 : Study TextDDC classification:
  • 657.076
LOC classification:
  • HF5626
Online resources:
Contents:
Book Cover; Title; Copyright; Contents; A note about copyright; Introduction; Helping you to pass - the ONLY F7 Study Text reviewed by the examiner!; Chapter features; Studying F7; The exam paper; Format of the paper; Syllabus and Study Guide; Analysis of past papers; Chapter 1 The conceptual framework; Introduction; 1 Conceptual framework and GAAP; 1.1 The search for a conceptual framework; 1.2 Advantages and disadvantages of a conceptual framework; 1.3 Generally Accepted Accounting Practice (GAAP); 2 The IASB's Conceptual Framework; 2.1 Introduction; 2.2 Purpose and status
2.6 Generally Accepted Accounting Practice (GAAP)2.7 True and fair view (or presented fairly); 2.8 IFRS-advantages and disadvantages; 2.9 The IASB and current accounting standards; 2.10 The IASB and FASB; 2.11 European Commission and IFRSs; 3 Setting of International Financial Reporting Standards; 3.1 Due process; 3.2 Co-ordination with national standard setters; 3.3 IASB liaison members; 3.4 Current IFRSs/IASs; 3.5 Alternative treatments; 3.6 Interpretation of IFRSs; 3.7 Scope and application of IFRSs; 3.8 World-wide effect of IFRSs and the IASB; 3.9 Criticisms of the IASB; Chapter Roundup
3 The objective of general purpose financial reporting4 Underlying assumption; 4.1 Going concern; 5 Qualitative characteristics of useful financial information; 5.1 Relevance; 5.2 Faithful representation; 5.3 Enhancing qualitative characteristics; 6 The elements of financial statements; 6.1 Financial position; 6.2 Assets; 6.3 Liabilities; 6.4 Equity; 6.5 Performance; 6.6 Income; 6.7 Expenses; 6.8 Section summary; 7 Recognition of the elements of financial statements; 7.1 Probability of future economic benefits; 7.2 Reliability of measurement; 7.3 Assets which cannot be recognised
3.3 Current liabilities
7.4 Recognition of items8 Measurement of the elements of financial statements; 9 Fair presentation and compliance with IFRS; 9.1 Extreme case disclosures; Chapter roundup; Quick quiz; Answers to quick quiz; Chapter 2 The regulatory framework; Introduction; 1 The need for a regulatory framework; 1.1 Introduction; 1.2 Principles-based versus rules-based systems; 2 The International Accounting Standards Board (IASB); 2.1 Introduction; 2.2 How the IASB is made up; 2.3 Objectives of the IASB; 2.4 Structure of the IASB; 2.5 Other international influences
Quick QuizAnswers to Quick Quiz; Chapter 3 Presentation of published financial statements; Introduction; 1 IAS 1 (revised) Presentation of financial statements; 1.1 Profit or loss for the year; 1.2 How items are disclosed; 1.3 Identification of financial statements; 1.4 Reporting period; 1.5 Timeliness; 2 Statement of financial position; 2.1 Statement of financial position example; 2.2 Information presented either on the face of the statement of financial position or by note; 3 The current/non-current distinction; 3.1 The current/non-current distinction; 3.2 Current assets
Summary: A Core Study Text for the ACCA Qualification
Holdings
Item type Home library Call number Status Date due Barcode Item holds
Electronic Resource Electronic Resource UH Online Library Ebooks Not for loan
Total holds: 0

Enhanced descriptions from Syndetics:

Description based upon print version of record.

Book Cover; Title; Copyright; Contents; A note about copyright; Introduction; Helping you to pass - the ONLY F7 Study Text reviewed by the examiner!; Chapter features; Studying F7; The exam paper; Format of the paper; Syllabus and Study Guide; Analysis of past papers; Chapter 1 The conceptual framework; Introduction; 1 Conceptual framework and GAAP; 1.1 The search for a conceptual framework; 1.2 Advantages and disadvantages of a conceptual framework; 1.3 Generally Accepted Accounting Practice (GAAP); 2 The IASB's Conceptual Framework; 2.1 Introduction; 2.2 Purpose and status

2.6 Generally Accepted Accounting Practice (GAAP)2.7 True and fair view (or presented fairly); 2.8 IFRS-advantages and disadvantages; 2.9 The IASB and current accounting standards; 2.10 The IASB and FASB; 2.11 European Commission and IFRSs; 3 Setting of International Financial Reporting Standards; 3.1 Due process; 3.2 Co-ordination with national standard setters; 3.3 IASB liaison members; 3.4 Current IFRSs/IASs; 3.5 Alternative treatments; 3.6 Interpretation of IFRSs; 3.7 Scope and application of IFRSs; 3.8 World-wide effect of IFRSs and the IASB; 3.9 Criticisms of the IASB; Chapter Roundup

3 The objective of general purpose financial reporting4 Underlying assumption; 4.1 Going concern; 5 Qualitative characteristics of useful financial information; 5.1 Relevance; 5.2 Faithful representation; 5.3 Enhancing qualitative characteristics; 6 The elements of financial statements; 6.1 Financial position; 6.2 Assets; 6.3 Liabilities; 6.4 Equity; 6.5 Performance; 6.6 Income; 6.7 Expenses; 6.8 Section summary; 7 Recognition of the elements of financial statements; 7.1 Probability of future economic benefits; 7.2 Reliability of measurement; 7.3 Assets which cannot be recognised

3.3 Current liabilities

7.4 Recognition of items8 Measurement of the elements of financial statements; 9 Fair presentation and compliance with IFRS; 9.1 Extreme case disclosures; Chapter roundup; Quick quiz; Answers to quick quiz; Chapter 2 The regulatory framework; Introduction; 1 The need for a regulatory framework; 1.1 Introduction; 1.2 Principles-based versus rules-based systems; 2 The International Accounting Standards Board (IASB); 2.1 Introduction; 2.2 How the IASB is made up; 2.3 Objectives of the IASB; 2.4 Structure of the IASB; 2.5 Other international influences

Quick QuizAnswers to Quick Quiz; Chapter 3 Presentation of published financial statements; Introduction; 1 IAS 1 (revised) Presentation of financial statements; 1.1 Profit or loss for the year; 1.2 How items are disclosed; 1.3 Identification of financial statements; 1.4 Reporting period; 1.5 Timeliness; 2 Statement of financial position; 2.1 Statement of financial position example; 2.2 Information presented either on the face of the statement of financial position or by note; 3 The current/non-current distinction; 3.1 The current/non-current distinction; 3.2 Current assets

A Core Study Text for the ACCA Qualification