FR Kaplan 2021-22 Financial Reporting Study Text (ACCA)

Jul 17, 2026

105

Uploaded by Levi

ACCA Financial Reporting (FR) study materials for September 2021, December 2021, March 2022 and June 2022, published by Kaplan Publishing UK. The text aligns learning with ACCA syllabus and study guide outcomes, reviewed by the ACCA examining team to ensure appropriate breadth and depth. It includes references to IFRS Standards and IAS Standards from the IFRS 2020 Red Book and covers topics such as published accounts, tangible and intangible assets, impairment, non-current assets held for sale and discontinued operations, financial instruments, foreign currency, revenue, leases, taxation, earnings per share, IAS 37, statement of cash flows, consolidated financial statements, associates, disposals, and interpretation of financial statements.

LanguageEnglish

CategoryExam

FormatPDF

Pages743

Reading Time31 h 12 min

AccessFree to download

Validfor September 2021, December 2021, March 2022 and June 2022 ACCA Financial Reporting (FR) Study Text 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: 978-1-78740-860-9 © Kaplan Financial Limited, 2021 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 Standards”,“IFRIC”, “SIC” and“IFRS Taxonomy”. Further details of the Trade Marks including

Jul 17, 2026

105

Uploaded by Levi