September 2022 to June 2023 exams Watch free ACCA FR lectures 1

ACCA Financial Reporting (FR)

CONCEPTUAL AND REGULATORY FRAMEWORK 3
1. IASB Conceptual Framework 3
2. Regulatory Framework 9

PUBLISHED COMPANY ACCOUNTS 11

3. Presentation of Financial Statements (IAS 1) 11
4. Statement of cash flows (IAS 7) 17

ACCOUNTING STANDARDS 23
5. Non-current assets 23
6. Intangible assets (IAS 38) 31
7. Impairments (IAS 36) 33
8. Non-current assets held for sale and discontinued operations (IFRS 5) 37
9. Accounting policies, changes in accounting estimate and errors (IAS 8) 41
10. Inventory (IAS 2) and Agriculture (IAS 41) 45
11. Financial instruments (IFRS 9) 49
12. Leases (IFRS 16) 55
13. Provisions, contingent assets and contingent liabilities (IAS 37) 61
14. Events after the reporting date (IAS 10) 67
15. Income taxes (IAS 12) 69
16. Revenue from contracts with customers (IFRS 15) 75
17. Foreign currency (IAS 21) 81
18. Fair Value (IFRS 13) 83
19. Earnings per share (IAS 33) 85

ANALYSIS AND INTERPRETATION 87

20. Financial performance (profitability) 87
21. Financial position 91
22. Investor analysis 95

GROUP ACCOUNTS 97
23. Consolidated statement of financial position 99
24. Group statement of profit and loss 113
25. Associates (IAS 28) 119

SOLUTIONS 125

Only on OpenTuition you can find: Free ACCA notes • Free ACCA lectures • Free ACCA tests • Free ACCA tutor support • The largest ACCA community