Financial Reporting (FR) Pocket Notes

Jul 17, 2026

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Financial Reporting (FR) Pocket Notes provides a compact study guide for ACCA-focused learning, structured by core IFRS-related topics across non-current and financial reporting areas. The table of contents covers published accounts, tangible and intangible assets, asset impairment, non-current assets held for sale and discontinued operations, and the regulatory and conceptual framework underpinning measurement. It further addresses other standards, leases, financial assets and liabilities, foreign currency transactions, revenue, taxation, earnings per share, provisions and contingencies, and consolidation principles and statements.

LanguageEnglish

CategoryExam

FormatPDF

Pages152

Reading Time6 h 23 min

AccessFree to download

ACCA Financial Reporting (FR) Pocket Notes Financial Reporting (FR) British library cataloguing-in-publication data A catalogue record for this book is available from the British Library. Published by: Kaplan Publishing UK Unit 2 The Business Centre Molly Millars Lane Wokingham Berkshire RG41 2QZ ISBN 978-1-78740-123-5 © Kaplan Financial Limited, 2018 Printed and bound in Great Britain. The text in this material and any others made available by any Kaplan Group company does not amount to advice on a particular matter and should not be taken as such. No reliance should be placed on the content as the basis for any investment or other decision or in connection with any advice given to third parties. Please consult your appropriate professional adviser as necessary. Kaplan Publishing Limited, all other Kaplan group companies, the International Accounting Standards Board, and the IFRS Foundation expressly disclaim all liability to any person in respect of any losses or other claims, whether direct, indirect, incidental, consequential or otherwise arising in relation to the use of such materials. Printed and bound in Great Britain. P.2 KAPLAN PUBLISHING Financial Reporting (FR) Acknowledgements This Product includes propriety content of the International Accounting Standards Board which is overseen by the IFRS Foundation, and is used with the express permission of the IFRS Foundation under licence. All rights reserved. No part of this publication may be reproduced, stored in a retrieval system, or transmitted in any form or by any means, electronic, mechanical, photocopying, recording, or otherwise, without prior written permission of Kaplan Publishing and the IFRS Foundation. The IFRS Foundation logo, the IASB logo, the IFRS for SMEs logo, the “Hexagon Device”,“IFRS Foundation”,“eIFRS”, “IAS”,“IASB”,“IFRS for SMEs”,“IFRS”, “IASs”,“IFRSs”,“International Accounting Standards” and “International Financial Reporting Standards”,“IFRIC” and “IFRS Taxonomy” are Trade Marks of the IFRS Foundation. Trade Marks The IFRS Foundation logo, the IASB logo, the IFRS for SMEs logo, the “Hexagon Device”, “IFRS Foundation”,“eIFRS”, “IAS”,“IASB”,“IFRS for SMEs”,“NIIF” IASs”“IFRS”,“IFRSs”,“International Accounting Standards”,“International Financial Reporting Standards”,“IFRIC”,“SIC” and“IFRS Taxonomy”. Further details of the Trade Marks including details of countries where the Trade Marks are registered or applied for are available from the Foundation on request. This product contains material that is ©Financial Reporting Council Ltd (FRC) . Adapted and reproduced with the kind permission of the Financial Reporting Council. All rights reserved. For further information, please [visit www.frc.org.uk or](visit www.frc.org.uk or)[ ](visit www.frc.org.uk or)[call](call) +44 (0)20 7492 2300. KAPLAN PUBLISHING P.3 Financial Reporting (FR) Contents Chapter 1: Published accounts..............................................

Jul 17, 2026

Upload by Oliver