ACCA DIPLOMA IN INTERNATIONAL FINANCIAL REPORTING ed ad) T E x T PP Learning Medias an toa Aproved Conte Provier. 1 ‘lose with AGCA to ensure this Study Text contains the information your ex . In this Study Text, uc bar . ee tel Fs ae Se Feral frp opin nde FOR EXAMS IN DECEMBER 2018 AND JUNE 2019 BPP LEARNING MEDIAFourteenth etn June 2018 |SON 9781 5097 1927 3 (Previous ISBN 9781 5097 1292 2) ‘eISBN 9781 £097 19297 Bris Library Cataloguing in-Publction Data ‘Acatatogue ceo fr this book Is avalate om the Bish Library Published by BPP Learning Media Lis [BPP House, Aine Place London W12 BAA ‘wor bpp comfearningmedia Printed inthe Unites Kingdom ‘Your learning mata, published by BPP Leaning dia Lid, ae printed on pape obtained om ‘waceable sustainable source, [Aig reserved. 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Further dts of the Trade Marks including deta of counties wher the Trade Marks ar elsteed or apled for are avaiable rm the Licensor on request WESIFRS’Contents Page Introduction Helping you to pass a ‘Studying rhe Diploma in nematonal Financial Reporting wi Sylabus and Study Guide vil Part A International sources of authority 1 The IASB and the regulatory ramework 3 2 Thecanceptual framework a Part B Elements of financial statements 3 Revene 39 4Aecourtng frangible now cure assets 9 5. Impairment of assets 89 8 Accounting for eases 101 7 _nangiie asses and good 2 8 Provisions, contingent ibe and contingent assets 135 9. Enployee benefits 149 40-_Firancial instruments mn 11 Accounting for taxation 2 12 Foreign curency tansactons 2a 18. Ober asses: agricul, mineral esources and inventories 251 14 Share-basod payment 287 Part C Presentation of financial statements and additional disclosures 15 Presentation of published financial slatements 285, 46 Reporting nancial performance 307 17 Eamings pershare 323 18 Related party disclosures and segment reporting 339 19 Reporting for small and meciunsizd entiies 2353 Part D Preparation of external financial reports for combined entities and joint arrangements 20 Constnton ofa grup 387 21 Theconslted statement of nancial poston a7 22 The consoled statement of profit or ss and other comprehensive income 419 23 Accounting for associates 43 24 Aocourting froin rrangarnents 451 Practice Question Bank 409 Practice Answer Bank 493, Bibliography 535 List of Key Terms and Index 539 Review form BPI