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  • ACCTG 602. FAR by EMGL

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    Erika Lanez
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    The document outlines the major topics covered in financial accounting and reporting including: 1) The development of financial reporting frameworks and standard-setting bodies. 2) The presentation of financial statements including assets, liabilities, revenues, expenses and cash flows. 3) Financial assets such as cash, investments, and derivatives. 4) Non-financial assets including inventories, property, equipment, and intangibles. 5) Financial and non-financial liabilities, provisions, and contingencies. 6) Equity transactions, dividends, retained earnings, and earnings per share. 7) Additional topics like borrowing costs, leases, taxes, and employee benefits. 8) Consider

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    The document outlines the major topics covered in financial accounting and reporting including: 1) The development of financial reporting frameworks and standard-setting bodies. 2) The presentation of financial statements including assets, liabilities, revenues, expenses and cash flows. 3) Financial assets such as cash, investments, and derivatives. 4) Non-financial assets including inventories, property, equipment, and intangibles. 5) Financial and non-financial liabilities, provisions, and contingencies. 6) Equity transactions, dividends, retained earnings, and earnings per share. 7) Additional topics like borrowing costs, leases, taxes, and employee benefits. 8) Consider

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    16 views1 page

    ACCTG 602. FAR by EMGL

    Uploaded by

    Erika Lanez
    The document outlines the major topics covered in financial accounting and reporting including: 1) The development of financial reporting frameworks and standard-setting bodies. 2) The presentation of financial statements including assets, liabilities, revenues, expenses and cash flows. 3) Financial assets such as cash, investments, and derivatives. 4) Non-financial assets including inventories, property, equipment, and intangibles. 5) Financial and non-financial liabilities, provisions, and contingencies. 6) Equity transactions, dividends, retained earnings, and earnings per share. 7) Additional topics like borrowing costs, leases, taxes, and employee benefits. 8) Consider

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    of 1

    1.0 DEVELOPMENT OF FINANCIAL REPORTING 8.

    1 Small and Medium-Sized Entities


    FRAMEWORK, STANDARD-SETTING BODIES, 8.2 Micro Enterprises
    REGULATION OF THE ACCOUNTANCY
    PROFESSION, CONCEPTIAL FRAMEWORK OF
    FINANCIAL STATEMENTS AND ACCOUNTING
    PROCESS
    1.1 Development of Financial Reporting Framework
    1.2 Standard-Setting Bodies
    1.3 Regulation of the Accountancy Profession
    1.4 Accounting Process
    1.5 Conceptual Framework
    2.0 PRESENTATION OF FINANCIAL STATEMENTS
    2.1 General Features of Financial Statements (TOA)
    2.2 Current and Non-Current Assets
    2.3 Current and Non-Current Liabilities
    2.4 Profit from Continuing Operations
    2.5 Revenues, Expenses, or Profit or Loss from
    Discontinued Operations
    2.6 Cash Flows from Operating, Investing or
    Financing Activities
    2.7 Adjusting and Non-Adjusting Events after the
    Reporting Period
    3.0 FINANCIAL ASSETS
    3.1 Cash and Cash Equivalents
    3.2 Loans and Receivables (Financial Assets at
    Amortized Cost)
    3.3 Investments in Debt Instruments and Investments
    in Equity Instruments
    3.4 Investment in Associates
    3.5 Basic Derivatives (excluding Hedge Accounting)
    4.0 NON-FINANCIAL ASSETS
    4.1 Inventories
    4.2 Property, Plant and Equipment
    4.3 Investment Property
    4.4 Intangibles
    4.5 Biological Assets
    4.6 Non-Current Assets Held for Sale
    5.0 FINANCIAL LIABILITIES AND NON-FINANCIAL
    LIABILITIES
    5.1 Financial Liabilities
    5.2 Non-Financial Liabilities
    5.3 Provisions and Contingencies
    6.0 EQUITY
    6.1 Share Capital Transactions
    6.2 Dividends
    6.3 Retained Earnings
    6.4 Other Comprehensive Income
    6.5 Book Value per Share and Earnings per Share
    6.6 Share-Based Payments
    7.0 Other Topics
    7.1 Borrowing Costs
    7.2 Leases
    7.3 Income Tax
    7.4 Employee Benefits
    7.5 Interim Reporting
    7.6 Segment Reporting
    7.7 Cash to Accrual
    8.0 SMALL AND MEDIUM-SIZED ENTITIES / MICRO
    ENTERPRISES
    FINANCIAL ACCOUNTING AND REPORTING by EMGL

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