Latest books


Read e-book online ACCA - P2 Corporate Reporting PDF

By BPP Learning Media

ISBN-10: 1445396548

ISBN-13: 9781445396545

That includes examiner-reviewed examine Texts and perform & Revision Kits, this name contains interactive examine instruments that supply you with the fabric you would like for examination good fortune.

Show description

Read Online or Download ACCA - P2 Corporate Reporting PDF

Similar accounting books

's 10 Minute Guide To Employee Stock Option Purchase Plans PDF

If you end up sorting via a maze of vesting schedules, alternative plans, making an investment facts and tax suggestion, this publication is for you. it is going to provide the details you wish, defining phrases and ideas and explaining how so much ESOPPs paintings. once you will nonetheless want the specifics of your individual company plan, this advisor may help you recognize what inquiries to ask and the way to appreciate the solutions.

Introduction to Financial Accounting by Charles T. Horngren, Gary L. Sundem, John A. Elliott, Donna PDF

Introductory monetary Accounting, 9e presents a special and excellent combination of strong financial plan research with early assertion of money flows insurance. it really is directed at those that will learn genuine monetary statements, and make enterprise judgements established upon that evaluation. genuine statements are used all through (Starbucks).

Get Die Entscheidungsrelevanz von Managementprognosen: Eine PDF

​Aktienkurse gelten als repräsentativ für den ‚wahren‘ Wert von Unternehmen, da sie der aggregierten Markterwartung bezüglich aller zukünftigen Renditen entsprechen. So plausibel dieser Zusammenhang in der Theorie ist, so komplex und undurchsichtig können die Mechanismen der Preisbildung in der Realität erscheinen, zumal die Markterwartung in line with se nicht explizit messbar ist.

Additional resources for ACCA - P2 Corporate Reporting

Example text

In addition: The revenue from the sale of the caravan will be recognised. 12 = $9,917. $15,000 is receivable on 1 August 20X7. The service plan is not really 'free' – nothing is. It is merely a deduction from the cost of the caravan. The $1,500 must be recognised separately. It is deferred income and will be recognised over the three year period. The sales revenue recognised in respect of the caravan will be a balancing figure. The journal entries are as follows: DEBIT Deferred income $3,000 DEBIT DEBIT Cash (1st instalment) Receivable (balance discounted) CREDIT Deferred income (service plan monies received in advance) $1,500 CREDIT Sales (balancing figure) $26,417 $15,000 $9,917 BPP Note.

There is a balance between timeliness and the provision of reliable information. If information is reported on a timely basis when not all aspects of the transaction are known, it may not be complete or free from error. Conversely, if every detail of a transaction is known, it may be too late to publish the information because it has become irrelevant. The overriding consideration is how best to satisfy the economic decision-making needs of the users. Understandability Financial reports are prepared for users who have a reasonable knowledge of business and economic activities and who review and analyse the information diligently.

It presents the IASB's consideration of issues in the development of a reporting entity concept for inclusion in the Conceptual Framework for Financial Reporting. There are four sections. 1 The reporting entity concept This deals with general issues relating to the reporting entity concept. For example, it considers whether a precise definition of a reporting entity is necessary and whether a reporting entity must be a legal entity. The Board's conclusion at this stage is that the conceptual framework should broadly describe rather than precisely define a reporting entity as a circumscribed area of business activity of interest to present and potential equity investors, lenders and other creditors who cannot directly obtain the information they need in making decisions about providing resources to the entity and in assessing whether management and the governing board of the entity have made efficient and effective use of the resources provided.

Download PDF sample

ACCA - P2 Corporate Reporting by BPP Learning Media

by John

Rated 4.56 of 5 – based on 18 votes

Comments are closed.