ACCA Financial Reporting (FR) – Study Text – 2023-24 (ACCA – 2023-24)

Fully covering the syllabus but without excessive detail, this book is written in clear English and uses an attractive, simple layout. With a large bank of practice questions and comprehensive solutions to help you with learning each topic, this book is an essential tool for passing your ACCA exam. This book covers everything you would expect from an exam-focused text: The conceptual framework Recognition and measurement Revenue The regulatory framework The financial statements of a single company Reporting financial performance Tangible non-current assets Intangible assets Impairment of assets Inventory and agricultural activity Financial assets and financial liabilities Leases Provisions, contingent liabilities and contingent assets Taxation IFRS 13: Fair value measurement Foreign currency Reporting of non-group financial statements Earnings per share Statements of cash flows Consolidated accounts Consolidated accounts: intra-group adjustments Disposal of subsidiaries Associates Analysing and interpreting of financial statements