ACCA - F7 Financial Reporting (INT): Study Text by Bpp Learning Media

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Sample text

The section down to 'profit for the year' can be shown as a separate 'income statement' with an additional 'statement of other comprehensive income'. Note that not all of the items which would appear under 'other comprehensive income' are included in your syllabus. Exam focus point 42 In the examinations, if a ‘Statement of Comprehensive Income’ is referred to, this will always relate to the single statement format. If ‘Income Statements’ are referred to, this relates to the statement from ‘Revenue’ to ‘Profit for the year’.

A) (b) (c) (d) 28 IASB and national standard setters would co-ordinate their work plans so that when the IASB starts a project, national standard setters would also add it to their own work plans so that they can play a full part in developing international consensus. Similarly, where national standard setters start projects, the IASB would consider whether it needs to develop a new Standard or review its existing Standards. Over a reasonable period, the IASB and national standard setters should aim to review all standards where significant differences currently exist, giving priority to the areas where the differences are greatest.

Where there is a clearly defined operating cycle within which the entity supplies goods or services, then information disclosing those net assets that are continuously circulating as working capital is useful. This distinguishes them from those net assets used in the long-term operations of the entity. Assets that are expected to be realised and liabilities that are due for settlement within the operating cycle are therefore highlighted. The liquidity and solvency of an entity is also indicated by information about the maturity dates of assets and liabilities.

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