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Extra resources for ACCA P2 Corporate Reporting Study Text

Sample text

To date the IASB has the following standards in issue. 1 Current accounting standards and documents examinable at P2 The documents listed as being examinable are the latest that were issued before 1 September 2014, and will be examinable in September 2015 to June 2016. This Study Text is for exams in September and December 2015 and March and June 2016. The study guide offers more detail guidance on the depth and level at which the examinable documents will be examined. The study guide should be read in conjunction with the examinable documents list.

G) To provide those who are interested in the work of the IASB with information about its approach to the formulation of IFRSs. co m (a) 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. ’    tud 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 as 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.

Corresponding information for preceding periods should be shown to enable comparison over time. ea Verifiability fre Verifiability helps assure users that information faithfully represents the economic phenomena it purports to represent. It means that different knowledgeable and independent observers could reach consensus that a particular depiction is a faithful representation. Timeliness Information may become less useful if there is a delay in reporting it. There is a balance between timeliness and the provision of reliable information.

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