[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-0-en-105":3,"doc-seo-159582-105":59,"doc-detail-159582-en":131},{"code":4,"msg":5,"data":6},0,"success",[7,13,18,23,28,33,38,43,48,51,55],{"id":8,"doc_module":4,"doc_module_name":9,"category_name":10,"show_sort_weight":11,"slug":12},1,"Document","Story & Novel",90,"story-novel",{"id":14,"doc_module":4,"doc_module_name":9,"category_name":15,"show_sort_weight":16,"slug":17},2,"Literature",80,"literature",{"id":19,"doc_module":4,"doc_module_name":9,"category_name":20,"show_sort_weight":21,"slug":22},4,"Exam",70,"exam",{"id":24,"doc_module":4,"doc_module_name":9,"category_name":25,"show_sort_weight":26,"slug":27},5,"Comic",60,"comic",{"id":29,"doc_module":4,"doc_module_name":9,"category_name":30,"show_sort_weight":31,"slug":32},6,"Technology",50,"technology",{"id":34,"doc_module":4,"doc_module_name":9,"category_name":35,"show_sort_weight":36,"slug":37},7,"Healthcare",40,"healthcare",{"id":39,"doc_module":4,"doc_module_name":9,"category_name":40,"show_sort_weight":41,"slug":42},8,"Research & Report",30,"research-report",{"id":44,"doc_module":4,"doc_module_name":9,"category_name":45,"show_sort_weight":46,"slug":47},9,"Religion & Spirituality",20,"religion-spirituality",{"id":46,"doc_module":4,"doc_module_name":9,"category_name":49,"show_sort_weight":46,"slug":50},"World Cup","world-cup",{"id":52,"doc_module":4,"doc_module_name":9,"category_name":53,"show_sort_weight":52,"slug":54},10,"Lifestyle","lifestyle",{"id":56,"doc_module":4,"doc_module_name":9,"category_name":57,"show_sort_weight":24,"slug":58},19,"General","general",{"code":4,"msg":60,"data":61},"ok",{"site_id":62,"language":63,"slug":64,"title":65,"keywords":66,"description":67,"schema_data":68,"social_meta":124,"head_meta":126,"extra_data":128,"updated_unix":130},105,"en","acca-fr-financial-reporting-bibliography","ACCA FR Financial Reporting - Bibliography","","The document provides a bibliography of authoritative IFRS and IAS publications used as references for financial reporting topics. It lists foundational IFRS materials such as the IFRS Framework and Conceptual Framework, along with specific standards covering cash flows, income taxes, provisions, property, plant and equipment, foreign exchange effects, earnings per share, financial instruments, inventories, accounting policies and subsequent events. It also includes impairment of assets, intangible assets, business combinations, IFRS 3 and related standards, revenue from customer contracts (IFRS 15), and financial instruments disclosures and updates, with all entries referencing the IFRS online source.",{"@graph":69,"@context":123},[70,84,106],{"@type":71,"itemListElement":72},"BreadcrumbList",[73,77,79,82],{"item":74,"name":75,"@type":76,"position":8},"https://docshare.wps.com","Home","ListItem",{"item":78,"name":9,"@type":76,"position":14},"https://docshare.wps.com/document/",{"item":80,"name":20,"@type":76,"position":81},"https://docshare.wps.com/document/exam/",3,{"item":83,"name":65,"@type":76,"position":19},"https://docshare.wps.com/document/acca-fr-financial-reporting-bibliography/159582/",{"url":83,"name":65,"@type":85,"image":86,"author":91,"headline":65,"publisher":94,"fileFormat":97,"inLanguage":63,"description":67,"dateModified":98,"datePublished":99,"encodingFormat":97,"isAccessibleForFree":100,"interactionStatistic":101},"DigitalDocument",{"url":87,"@type":88,"width":89,"height":90},"https://docshare.wps.com/thumbnails/acca-fr-financial-reporting-bibliography/159582.png","ImageObject",300,407,{"name":92,"@type":93},"Rowan","Person",{"url":74,"name":95,"@type":96},"DocShare","Organization","application/pdf","2026-10-22","2026-08-29",true,{"@type":102,"interactionType":103,"userInteractionCount":105},"InteractionCounter",{"@type":104},"ViewAction",14,{"@type":107,"mainEntity":108},"FAQPage",[109,115,119],{"name":110,"@type":111,"acceptedAnswer":112},"What sources are cited in the bibliography?","Question",{"text":113,"@type":114},"The bibliography cites IFRS Foundation and the International Accounting Standards Board (IASB), referencing the IFRS online materials.","Answer",{"name":116,"@type":111,"acceptedAnswer":117},"Which accounting topics are covered by the listed standards?",{"text":118,"@type":114},"It covers areas such as cash flows, income taxes, provisions, property plant and equipment, foreign exchange, earnings per share, financial instruments, inventories, accounting policies, and events after the reporting period.",{"name":120,"@type":111,"acceptedAnswer":121},"Are updates included for more recent standards?",{"text":122,"@type":114},"Yes. It includes later standards and amendments such as revenue from contracts with customers (IFRS 15) and financial instruments (IFRS 9), along with other post-2010 IFRS items.","https://schema.org",{"og:url":83,"og:type":125,"og:title":65,"og:site_name":95,"og:description":67},"article",{"robots":127,"canonical":83},"index,follow",{"doc_id":129,"site_id":62},159582,1788019843,{"code":4,"msg":5,"data":132},{"doc_id":129,"user_id":133,"nickname":92,"user_avatar":134,"doc_module":4,"category_id":19,"category_name":20,"doc_title":65,"doc_description":67,"doc_content":135,"file_id":136,"file_url":137,"file_type":138,"file_size":139,"view_count":105,"is_deleted":4,"is_public":8,"is_downloadable":8,"audit_status":8,"page_count":14,"language":140,"language_code":63,"site_id":62,"html_lang":63,"table_of_contents":141,"faqs":142,"seo_title":143,"seo_description":67,"update_tm":130,"read_time":24},1099514067415,"https://ap-avatar.wpscdn.com/avatar/100002539d78ffe74a7?x-image-process=image/resize,m_fixed,w_180,h_180&k=1779092875211072502","Bibliography  \nIFRS Foundation (2017) IFRS [Online] . Available at: [http://eifrs.ifrs.org](http://eifrs.ifrs.org) [Accessed 2017] .  \nInternational Accounting Standards Board (1989) Framework for the Preparation and Presentation of Financial Statements. [Online] . Available from: [http://eifrs.ifrs.org](http://eifrs.ifrs.org) [Accessed 2017] .  \nInternational Accounting Standards Board (2001) Statement of Cash Flows IAS 7 [Online] Available from [http://eifrs.ifrs.org](http://eifrs.ifrs.org) [Accessed 2017]  \nInternational Accounting Standards Board (2001) Income Taxes IAS 12 [Online] Available from [http://eifrs.ifrs.org](http://eifrs.ifrs.org) [Accessed 2017]  \nInternational Accounting Standards Board (2001) Provisions, Contingent Liabilities and Contingent Assets IAS 37 [Online] Available from [http://eifrs.ifrs.org](http://eifrs.ifrs.org) [Accessed 2017]  \nInternational Accounting Standards Board (2003) Property, Plant and Equipment IAS 16 [Online] Available from [http://eifrs.ifrs.org](http://eifrs.ifrs.org) [Accessed 2017]  \nInternational Accounting Standards Board (2003) The Effects of Changes in Foreign Exchange Rates IAS 21 [Online] Available from [http://eifrs.ifrs.org](http://eifrs.ifrs.org) [Accessed 2017]  \nInternational Accounting Standards Board (2003) Earnings per Share IAS 33 [Online] Available from [http://eifrs.ifrs.org](http://eifrs.ifrs.org) [Accessed 2017]  \nInternational Accounting Standards Board (2003) Financial Instruments: Presentation IAS 32 [Online]  \nAvailable from [http://eifrs.ifrs.org](http://eifrs.ifrs.org) [Accessed 2017]  \nInternational Accounting Standards Board (2003) Inventories IAS 2 [Online] Available from [http://eifrs.ifrs.org](http://eifrs.ifrs.org) [Accessed 2017]  \nInternational Accounting Standards Board (2003) Accounting policies, Changes in Accounting Estimates and Errors IAS 8 [Online] Available from [http://eifrs.ifrs.org](http://eifrs.ifrs.org) [Accessed 2017]  \nInternational Accounting Standards Board (2003) Events after the Reporting Period IAS 10 [Online] Available from [http://eifrs.ifrs.org](http://eifrs.ifrs.org) [Accessed 2017]  \nInternational Accounting Standards Board (2004) Impairment of Assets IAS 36 [Online] Available from [http://eifrs.ifrs.org](http://eifrs.ifrs.org) [Accessed 2017]  \nInternational Accounting Standards Board (2004) Intangible Assets IAS 38 [Online] Available from [http://eifrs.ifrs.org](http://eifrs.ifrs.org) [Accessed 2017]  \nInternational Accounting Standards Board (2004) Business Combinations IFRS 3 [Online] Available from [http://eifrs.ifrs.org](http://eifrs.ifrs.org) [Accessed 2017]  \nInternational Accounting Standards Board (2004) Non-current Assets Held for Sale and Discontinued Operations IFRS 5 [Online] Available from [http://eifrs.ifrs.org](http://eifrs.ifrs.org) [Accessed 2017]  \nInternational Accounting Standards Board (2005) Financial Instruments: Disclosures IFRS 7 [Online]  \nAvailable from [http://eifrs.ifrs.org](http://eifrs.ifrs.org) [Accessed 2017]  \nInternational Accounting Standards Board (2007) Borrowing Costs IAS 23 [Online] Available from [http://eifrs.ifrs.org](http://eifrs.ifrs.org) [Accessed 2017]  \nInternational Accounting Standards Board (2010) Presentation of Financial Statements IAS 1 [Online] Available from [http://eifrs.ifrs.org](http://eifrs.ifrs.org) [Accessed 2017]  \nInternational Accounting Standards Board (2010) Conceptual Framework for Financial Reporting. [Online] . Available from: [http://eifrs.ifrs.org](http://eifrs.ifrs.org) [Accessed 2017] .  \nInternational Accounting Standards Board (2010) Consolidated Financial Statements IFRS 10 [Online] Available from [http://eifrs.ifrs.org](http://eifrs.ifrs.org) [Accessed 2017]  \nInternational Accounting Standards Board (2014) Agriculture: Bearer Plants (Amendments to IAS 16 and IAS 41) [Online] . Available from: [http://eifrs.ifrs.org](http://eifrs.ifrs.org) [Accessed 2017] .  \nBibliography  \n505  \nInternational Accounting Standards Board (2014) Revenue from con","cbCaie7SbrJbHYmk","https://ap.wps.com/l/cbCaie7SbrJbHYmk","pdf",41403,"English","# Bibliography\n## IFRS Foundation and Conceptual Framework\n## Key IAS and IFRS Standards","[{\"question\":\"What sources are cited in the bibliography?\",\"answer\":\"The bibliography cites IFRS Foundation and the International Accounting Standards Board (IASB), referencing the IFRS online materials.\"},{\"question\":\"Which accounting topics are covered by the listed standards?\",\"answer\":\"It covers areas such as cash flows, income taxes, provisions, property plant and equipment, foreign exchange, earnings per share, financial instruments, inventories, accounting policies, and events after the reporting period.\"},{\"question\":\"Are updates included for more recent standards?\",\"answer\":\"Yes. It includes later standards and amendments such as revenue from contracts with customers (IFRS 15) and financial instruments (IFRS 9), along with other post-2010 IFRS items.\"}]","ACCA FR Financial Reporting - Bibliography | PDF"]