FR Study Text 2020-21 3

Jul 17, 2026

Uploaded by Levi

ACCA Applied Skills Financial Reporting (FR) Study Text for exam sittings valid for September 2020, December 2020, March 2021 and June 2021. The material outlines structured learning chapters covering published accounts, tangible and intangible non-current assets, impairment, assets held for sale and discontinued operations, the conceptual and regulatory framework, measurement and links to other IFRS standards. It also addresses financial assets and liabilities, foreign currency, revenue, leases, taxation, earnings per share, IAS 37 and IAS 10, statement of cash flows, consolidated financial statements, associates, group disposals, interpretation of financial statements, and includes appendices with published financial statements and objective case questions.

LanguageEnglish

CategoryExam

FormatPDF

Pages738

Reading Time31 h 0 min

AccessFree to download

ACCA THE ASSOCIATION OF CHARTERED CERTIFIED ACCOUNTANTS FINANCIAL REPORTING (FR) STUDY TEXT-VALID FOR SEPTEMBER 2020, DECEMBER 2020, MARCH 2021 AND JUNE 2021 EXAMINATION SITTINGS 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: 978-1-78740-392-5 © Kaplan Financial Limited, 2019 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”,“IFRI

Jul 17, 2026

Uploaded by Levi