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The content explains the scope of IFRS 18 for general-purpose financial statements, reporting frequency requirements, and how comparative information should be presented. It also covers principles of aggregation versus disaggregation, supporting clearer primary financial statement summaries. Included chapter coverage spans key standards and related reporting areas such as PPE, investment property, financial instruments, leases, revenue, taxation, consolidation, and ratio analysis.","ACCA  \nFR  \nFinancial Reporting  \nStudent Notes Updated June 2025-2026  \n[www.skans.edu.pk](www.skans.edu.pk)  \nFinancial Reporting  \nNotes by Zubair Saleem  \nSKANS School of Accountancy Lahore  \nTable of Content  \nContents  \nChapter-1 IFRS-18 Presentation and disclosure in Financial Statements....................................... 2  \nChapter-2 IAS 16 PPE  \nChapter-3 Investment property ....................................................................................................... 16  \nChapter-4 IFRS-9 Financial instruments ........................................................................................... 20  \nChapter 5-IAS-32 Presentation of Financial Instruments............................................................... 25  \nChapter-6 IFRS-16 Leases ................................................................................................................ 28  \nChapter-7 IFRS-15 Revenue from Contracts with Customers .........................................................36  \nChapter-8 IAS-12 Tax ........................................................................................................................ 43  \nChapter-9 Final accounts..................................................................................................................47  \nChapter-10 Intangible assets ...........................................................................................................48  \nChapter-11 IAS-37 Provision contingent liability and contingent assets ......................................52  \nChapter 12 IAS-36 Impairment of Non-current assets.................................................................... 54  \nChapter-13 “CONSOLIDATION”....................................................................................................... 57  \nChapter-14 IAS-28 Investment in associate .................................................................................... 73  \nChapter-15 Consolidated Statement of Comprehensive Income ...................................................75  \nChapter-16 IAS-8 Change in accounting policy, Estimates and Errors...........................................82  \nChapter-17 IFRS 5 Asset held for sale & Discontinued operations..................................................84  \nChapter 18 IAS-10 Events After Reporting period............................................................................. 1  \nChapter 19 IAS-21 Translation of foreign currency Transactions ..................................................... 3  \nChapter 20-IAS – 33 “EARNING PER SHARE”.....................................................................................4  \nChapter 21-IAS-41 Agriculture ........................................................................................................... 9  \nChapter 22 IFRS-13 Fair Value Measurement ................................................................................. 12  \nChapter-23 Interpretation of financial statements-Ratio analysis................................................ 14  \nChapter 24 IAS-12 Deferred Tax ...................................................................................................... 17  \nChapter 25 IAS-7 Statement of Cashflows....................................................................................... 22  \nChapter 26 IASB Framework .............................................................................................................. 1  \nChapter 27 IAS-23 Borrowing cost ..................................................................................................... 6  \nChapter 28 Government Grants......................................................................................................... 7  \nIFRS 18-Presentation and disclosure in Financial Statements  \n1.Scope  \nIFRS 18 applies to all general-purpose financial statements that are prepared and presented in accordance with International Financial Reporting Standards  \nGeneral purp","cbCainM1vP1vXi1o","https://ap.wps.com/l/cbCainM1vP1vXi1o","pdf",7837948,3,1,121,"English","en",105,"# IFRS 18 Presentation and disclosure in Financial Statements\n## Scope\n## Frequency of Reporting\n## Comparative Information\n## Aggregation and Disaggregation\n# Chapter Coverage Overview","[{\"question\":\"What is the scope of IFRS 18 in these notes?\",\"answer\":\"IFRS 18 applies to all general-purpose financial statements prepared under International Financial Reporting Standards, intended to meet the needs of users who are not seeking tailored reports.\"},{\"question\":\"How often must a complete set of financial statements be provided?\",\"answer\":\"A complete set of financial statements must be provided at least annually, typically for one year or 52 weeks.\"},{\"question\":\"What comparative information is required when preparing financial statements?\",\"answer\":\"Comparative information for the preceding reporting period should be provided, typically at least one year. Narrative and descriptive information should also be included when necessary to understand the current period.\"}]","ACCA FR Financial Reporting Student Notes Updated June 2025-2026 | PDF",1787954131,305,{"code":4,"msg":32,"data":33},"ok",{"site_id":25,"language":24,"slug":34,"title":13,"keywords":35,"description":14,"schema_data":36,"social_meta":86,"head_meta":88,"extra_data":90,"updated_unix":29},"acca-fr-financial-reporting-student-notes-updated-june-2025-2026","",{"@graph":37,"@context":85},[38,53,68],{"@type":39,"itemListElement":40},"BreadcrumbList",[41,45,49,51],{"item":42,"name":43,"@type":44,"position":21},"https://docshare.wps.com","Home","ListItem",{"item":46,"name":47,"@type":44,"position":48},"https://docshare.wps.com/document/","Document",2,{"item":50,"name":12,"@type":44,"position":20},"https://docshare.wps.com/document/exam/",{"item":52,"name":13,"@type":44,"position":11},"https://docshare.wps.com/document/acca-fr-financial-reporting-student-notes-updated-june-2025-2026/156128/",{"url":52,"name":13,"@type":54,"author":55,"headline":13,"publisher":57,"fileFormat":60,"inLanguage":24,"description":14,"dateModified":61,"datePublished":62,"encodingFormat":60,"isAccessibleForFree":63,"interactionStatistic":64},"DigitalDocument",{"name":9,"@type":56},"Person",{"url":42,"name":58,"@type":59},"DocShare","Organization","application/pdf","2026-09-11","2026-08-28",true,{"@type":65,"interactionType":66,"userInteractionCount":20},"InteractionCounter",{"@type":67},"ViewAction",{"@type":69,"mainEntity":70},"FAQPage",[71,77,81],{"name":72,"@type":73,"acceptedAnswer":74},"What is the scope of IFRS 18 in these notes?","Question",{"text":75,"@type":76},"IFRS 18 applies to all general-purpose financial statements prepared under International Financial Reporting Standards, intended to meet the needs of users who are not seeking tailored reports.","Answer",{"name":78,"@type":73,"acceptedAnswer":79},"How often must a complete set of financial statements be provided?",{"text":80,"@type":76},"A complete set of financial statements must be provided at least annually, typically for one year or 52 weeks.",{"name":82,"@type":73,"acceptedAnswer":83},"What comparative information is required when preparing financial statements?",{"text":84,"@type":76},"Comparative information for the preceding reporting period should be provided, typically at least one year. 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