BPP ACCA p2 advance financial reporting 2017

... Standards/ excluded from the syllabus: International Financial Reporting • partnership and branch financial Standards statements • preparing group financial statements involving more than one subsidiary ... International Financial Reporting Standard Exposure Drafts and Discussion Drafts question within the above key areas or as a substantial part of a separate optional question:...

... Environmental pressure groups Employees Local residents A B C D (i), (iii) and (iv) (i), (ii), (iii) and (iv) (iii) only (i) and (iii) only (2 marks) The term secondary stakeholders describes which group ... issues Increase in single-member households A B C D (iii) only (i) and (iii) only (i), (ii) and (iii) only (i), (ii), (iii) and (iv) (2 marks) Porter's five forces model identifies...

... of Small and Medium sized Enterprises, users and user needs of financial reports, accounting and financial reporting standard for Small and Medium – sized Enterprises Trying to define Small and ... and disclose the very detailed information required by the standard Is there a need for accounting and financial reporting standard for Small an...

... (IASB) adopted the first iteration of International Financial Reporting Standards (IFRS) to serve as a possible pathway for establishing uniform global accounting standards Since then, IFRS has been ... convergence is unlikely to get to the point where the two sets of standards are truly identical This view has led some to call for the United States to adopt IFRS outrigh...

... authoritativeness Incorporating IFRS into Intermediate Accounting Unit – Introduction Issued by the IASB: • International Financial Reporting Standards (IFRS) • Interpretations originated from the International ... Goes International The Analyst’s Accounting Observer 16 (11) Exercises International Financial Reporting Standards is comprised of which of the fo...

... Archive: Volume February 2010 Technical Brief for Investment Funds Tech Brief Volume Archive: Volume December 2010 Technical Brief for Investment Funds Tech Brief Volume Are you an Emerging Manager? ... additional inclusions in the Form financial instruments Technical Brief for Investment Funds Accounting, Financial Reporting and Regulatory: Volum...

... Brief Archive: Volume September 2009 Technical Brief for Investment Funds Tech Brief Volume Archive: Volume February 2010 Technical Brief for Investment Funds Tech Brief Volume Archive: Volume December ... by financial instrument type for disclosures (a) to (c) above, and then by counterparty for disclosures (c) to (e) (Refer to ASU 2011-11 for examples...