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ACCA课程作业写作,International Financial Reporting本科毕业论文 3000字
Harvard referencing system
老师推荐看的核心书是ACCA 的Paper P2 Corporate Reporting (International) - Study Text 在我提供的课件里没有这本书，请写手前辈通过其他渠道找找。我提供的打包课件里，记事本里有参考书名单。在网上都没找到电子版的，麻烦写手前辈都写上referenced 。我们学校进系统严格的查。我打包科件里还有学校发的TEXTBOOK电子版和每次上课发的讲义的电子版。及作业的详细要求、平分标准。一定要50分以上及格。我希望长期合作谢谢
Textbook
ACCA study text (2009/10): Paper P2Corporate Reporting (International) - Study Text, BPP Learning Media.
Other referenced texts
Melville A. (2008): International Financial Reporting: A practical Guide. Prentice Hall.
Alexander, D. & A. Britton & A. Jorissen (2007): International Financial Reporting and Analysis, (3nd ed.), Thomson.
Elliott B. & J. Elliott, Financial Accounting and Reporting, 12th ed. (2008) Prentice Hall
Deegan C. & J. Unerman, Financial Accounting Theory, European ed. McGraw Hill (2006)
Lewis, R. & D. Pendrill, Advanced Financial Accounting, (7th ed.), Prentice Hall, 2004
Alexander, D. & A. Britton, Financial Reporting, (7th ed.), Thomson, 2004
Atrill, P. & E. McLaney, Financial Accounting for Non-specialists,’ (3rd ed.) Prentice Hall, 2002
Black G., Students’ Guide to Accounting and Financial Reporting Standards, Prentice Hall, (9th ed.) 2003
Cox, D., D. Meikle & D. Street, Limited Company Accounts (2003), Osborne Books
Sutton, T., Corporate Financial Accounting and Reporting, (2nded.), Prentice Hall, 2004
APC311 INTERNATIONAL FINANCIAL REPORTING
Lecture 3
The Presentation of Financial Statements (IAS 1)
Learning Objectives
IAS 1 Presentation of financial statements
A statement of financial position (balance sheet)
Nature and purpose
Presentation
Interpretation
Limitations
Accounting conventions of financial statements
IAS 1Objective, Scope, Purpose of financial statements
Components of financial statements
Overall considerations, including
Fair presentation and compliance with IASs/IFRSs
Going concern
Accrual basis of accounting
Consistency of presentation
Materiality and aggregation; Offsetting; Comparative information
Structure and content
Basis for conclusions
Guidance on Implementation
A revised IAS1 was issued in Sep. 2007
Terminology
Balance sheet: statement of financial position#p#分页标题#e#
Income statement: Statement of comprehensive income; or income statement to profit for the year and other comprehensive income
Cash flow statement: statement of cash flows
Financial Statements
Statement of cash flows
Cash movements over a particular period
A period statement
Statement of comprehensive income
Profit (or loss) generated over the period
A period statement
Statement of financial position
The accumulated wealth at the end of the period
A time-point (position) statement
All 3 statements
An overall picture of the financial health
Relationship
Statement of Financial Position
Purpose
To set out the financial position of a business at a particular moment in time
A position statement
A picture of financial strength
One hand: Assets of the business
Another hand: Claims (liabilities) against the business
Components
The current/non-current distinction
A current asset is:
Expected to be realised in, or is held for sale or consumption in, the normal course of the business’ operating cycle; or
Held primary for trading purposes or for the short-term and expected to be realised within 12 months of the balance sheet date; or
Is cash or a cash equivalent which is not restricted in its use
All other assets are classified as non-current assets
The current/non-current distinction
A current liability is:
Expected to be settled in the normal course of the business operating cycle; or
Held primary for trading purposes; or
Due to be settled within 12 months of the end of reporting period
All other liabilities should be classified as non-current liabilities
Property, plant and equipment
Investment property
Intangible assets
Financial assets
Inventories
Trade and other receivables
Cash and cash equivalents
Trade and other payables
Tax liabilities and assets
Provisions
Financial liabilities
Minority interest
Issued capital and reserves
Information in a statement of financial position
Key items: sub classified & further analysed
Tangible assets: IAS 16 Property, Plant and Equipment
Sub-classifications of inventories: IAS 2 Inventories
Operating lease or finance lease: IAS 17
Expensed or capitalised of borrowing costs: IAS 23
Etc., etc…..
Notes to the financial statements
Accounting Concepts
The entity concept
A legal separation of the business and its owners
The time interval concept
Financial statements are prepared at regular intervals (e.g. annually)
The duality concept
Every transaction has a two-fold effect: debit and credit
Money measurement concept
Financial accounting can only deal with items capable of being expressed in money terms
Accruals concept#p#分页标题#e#
Transactions and events are recognised when they occur, not when cash is received or paid for them
Going concern concept
Assumes that the business will in fact continue
Consistency of presentation
Should be retained from one period to the next
Materiality and aggregation
acca课程作业写作Show material items separately, but immaterial items are aggregated with amounts of a similar nature
Offsetting
Assets and liabilities, and income and expenses, should not be offset
Comparative information
Comparative information for the previous period should be disclosed
Limitations
A snapshot of the business strength
No details of ‘what happened’ during the period
Focuses on business resources ‘in & out’
Little information about performance and cash flows during the period
Subjective: depreciation, inventory evaluation, etc
Historical data – little use for future
Prepare a statement of financial position in workshop 3
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