Accounting

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ISBN-10: 1445396548

ISBN-13: 9781445396545

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G) To provide those who are interested in the work of the IASB with information about its approach to the formulation of IFRSs. The Conceptual Framework is not an IFRS and so does not overrule any individual IFRS. In the (rare) case of conflict between an IFRS and the Conceptual Framework, the IFRS will prevail. ’ These users need information about:    the economic resources of the entity; the claims against the entity; and changes in the entity’s economic resources and claims Information about the entity’s economic resources and the claims against it helps users to assess the entity’s liquidity and solvency and its likely needs for additional financing.

F) Too piecemeal. This is likely to lead to internal inconsistency. (g) The entity perspective is adopted without an in-depth comparison with other possible perspectives (such as the proprietary perspective, the parent shareholder perspective and other hybrid models). (h) The differentiation between fundamental and enhancing qualitative characteristics is artificial. (i) The qualitative characteristic of 'verifiability' is problematic. (j) In the proposed 'Reporting Entity' chapter, the entity perspective and the definitions of control have been insufficiently thought through.

Covered in Text chapter Dec 2007 June 2008 Dec 2008 June 2009 Dec 2009 Q1(c) Q1(c) Q1(c) Q1(c) June 2010 Dec 2010 June 2011 Dec 2011 June 2012 Q1(b) Q1(b) Q1(c) Q1(c) 3(b) Q4 Q2(c) Q1(a) THE PROFESSIONAL AND ETHICAL DUTY OF THE ACCOUNTANT 3 Professional behaviour and compliance with accounting standards Ethical requirements of corporate reporting and the consequences of unethical behaviour Q1(c) 3 3 Social responsibility Q1(c) Q1(c) Q1(c) Q1(c) Q3 Q1 (a) Q2, Q3 Q1(a) Q1(a) Q3 Q1(a) Q1(a), THE FINANCIAL REPORTING FRAMEWORK 1 The contribution and limitations of financial statements in meeting users' and capital markets' needs 1 The applications, strengths and weaknesses of an accounting framework 1 Q4(c) Critical evaluation of principles and practices – Revenue recognition – Substance over form issues Q2(b) Q3 Q3 REPORTING THE FINANCIAL PERFORMANCE OF ENTITIES 18 Performance reporting Non-current assets 4 – Property, plant and equipment – Intangible assets – Impairment – Investment properties – Government grants – Borrowing costs 7 Financial instruments 11 Leases 18 Segment reporting 5 Employee benefits 6 Income taxes Q3 Q3 Q2,Q3 Q1(a), Q3(c) Q1(b) Q1(a), Q3 3(c) Q3 Q1(a), Q3 Q2, Q3 Q1(a) Q2 Q1(a) Q1(b) Q3 Q1(a) Q2(b) Q1(a) Q1(b), Q3 Q1(a), Q3(d) Q1(a), Q2 Q1, 2(a) Q3 Q3 Q1(b), Q3, Q4 Q1(a), Q1(a), Q2, (b) Q3 Q3 Q4 Q1, Q2 Q2(a) Q2(a) Q1(b), Q3(b) Q1(b) Q1(a) Q3(b) Q4 Q2 Q1(a) Q1(a) Q2 Q1(a) – Provisions, contingency liabilities and contingent assets – Events after the reporting period 10 Related parties 8 Share-based payment 11 Leases Q3(d) Q1(a), Q2(b) Q3 Q1(a), Q2 Q1, 2, 3 Q3 Q1(a) Q1(b) Q2 Q2 Q3 Q4 Q3 Q3 Q1(a) Q1(a) Q3 Q2(d) Provisions, contingencies and events after the reporting period 9 Q1(a), Q3 Q1(a), Q3 Q4 Q3(c) Q2, Q3 Q2 Q4 Introduction xxxvii Covered in Text chapter Dec 2007 June 2008 Dec 2008 June 2009 Dec 2009 June 2010 Q1(b) Q1(a) Dec 2010 June 2011 Dec 2011 June 2012 FINANCIAL STATEMENTS OF GROUPS OF ENTITIES Q3(c) Group accounting including statements of cash flow 12, 13, 17 13 – Complex groups – Associates – Joint ventures Q1(a), Q2 Q3 – Group statements of cash flows Q1(a) Q1 Q1(a) Q3 Q1(a) Q1(a) Continuing and discontinued interests – Discontinued operations – Non-current assets held for sale Q2 Q3(a) Q2 Changes in group structure 14 – Mid year acquisitions – Disposals – Business combinations achieved in stages – Group reorganisations Q2 Q1(a) Q2 Q1(a), (b) Q1(a), (b) Q 1(b) Q1(a), Q2 Q1(a) Q1(a) Q2 Foreign transactions and entities 16 – Foreign currency transactions – Foreign subsidiaries Q1(a) Q1(b) Q1(a) Q1(a), Q2 Q1(b) Q3 Q3 Q3 Q1(a) Q1(a), (b) SPECIALISED ENTITIES 20 Financial reporting in specialised, not-forprofit and public sector entities Q2 Q3 Q3 Q2, Q3 IMPLICATIONS OF CHANGES IN ACCOUNTING REGULATION ON FINANCIAL REPORTING 21 The effect of changes in accounting standards on accounting systems 12 Proposed changes to accounting standards Q4(a) Q2(a), (b) THE APPRAISAL OF FINANCIAL PERFORMANCE AND POSITION ENTITIES 18 The creation of suitable accounting policies 18 Analysis and interpretation of financial information and measurement of performance Q2(b), Q3 Q1(b) CURRENT DEVELOPMENTS 3, 19 Environmental and social reporting Q1(b) 19 Convergence between national and international reporting standards Q4(a) 19 Comparison of national reporting requirements Q4(b) Current reporting issues 1, 6, 19 xxxviii – Conceptual Framework – Fair value measurement – Management commentary – Pensions – Revenue recognition Introduction Q4 Q1(a) Q4 Q1(a) P A R T A Regulatory and ethical framework 1 2 Financial reporting framework Topic list Syllabus reference 1 International Financial Reporting Standards (IFRSs) A1 2 Corporate governance C1 3 Conceptual framework B2 4 Revenue recognition A2, B1 Introduction Welcome to the Corporate Reporting paper using International Financial Reporting Standards (IFRS).

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