Financial Reporting (FR) Study Text

Jul 17, 2026

Uploaded by Levi

Financial Reporting (FR) Study Text for ACCA examinations covering key IFRS® and IAS® areas for the September 2019, December 2019, March 2020 and June 2020 sittings. Content structure includes a clear learning guidance section and a chapter roadmap spanning published accounts, non-current and intangible assets, impairment, assets held for sale, the conceptual and regulatory framework, measurement principles, leases, financial instruments, foreign currency, revenue, taxation, earnings per share, IAS 37 and IAS 10, and consolidation topics such as group disposals and associates. It also includes interpretation of financial statements through cash flows plus appendices for published financial statements and objective case questions, supporting exam preparation aligned to syllabus outcomes.

LanguageEnglish

CategoryExam

FormatPDF

Pages730

Reading Time30 h 40 min

AccessFree to download

ACCA THE ASSOCIATION OF CHARTERED CERTIFIED ACCOUNTANTS FINANCIAL REPORTING (FR) STUDY TEXT-VALID FOR SEPTEMBER 2019, DECEMBER 2019, MARCH 2020 AND JUNE 2020 EXAMINATION SITTINGS IN PARTNERSHIP WITH ACCA Applied Skills Financial Reporting (FR) Study Text 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 Millar’s Lane Wokingham Berkshire RG41 2QZ ISBN: 978-1-78740-085-6 © Kaplan Financial Limited, 2018 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. Acknowledgements These materials are reviewed by the ACCA examining team. The objective of the review is to ensure that the material properly covers the syllabus and study guide outcomes, used by the examining team in setting the exams, in the appropriate breadth and depth. The review does not ensure that every eventuality, combination or application of examinable topics is addressed by the ACCA Approved Content. Nor does the review comprise a detailed technical check of the content as the Approved Content Provider has its own quality assurance processes in place in this respect. This Product includes proprietary 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

Jul 17, 2026

Uploaded by Levi