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ACCA Strategic Business Reporting (SBR) Workbook 2019-unlocked.pdf-1

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Conceptual Framework for Financial Reporting
Conceptual Framework for Financial Reporting
Conceptual Framework for Financial Reporting
Conceptual Framework
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Presentation of Financial Statements
Presentation of Financial Statements,
Conceptual Framework for Financial Reporting
The Conceptual Framework for Financial Reporting
'Conceptual Framework'
Conceptual Framework'
Conceptual Framework
Conceptual
Framework.
Conceptual Framework
Conceptual Framework
Conceptual Framework
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Conceptual Framework
Conceptual Framework
Conceptual Framework
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Conceptual Framework
Conceptual
Framework
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BPP Tutor Toolkit Copy
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Leases
Conceptual
Framework
Conceptual Framework
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Conceptual Framework
Provisions, Contingent Liabilities and Contingent Assets
Business Combinations
Employee Benefits
Conceptual Framework
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Conceptual Framework
Conceptual Framework
Conceptual Framework
Value Measurement
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Fair
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Conceptual
Framework
•
•
•
•
•
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Conceptual Framework
Leases
Conceptual
Conceptual
Framework
Framework
Intangible Assets
Conceptual Framework
Conceptual Framework
Conceptual Framework
Conceptual Framework
Conceptual Framework
Provisions, Contingent Liabilities and Contingent Assets
Business Combinations.
Accounting Policies, Accounting Estimates and Errors
Conceptual Framework
Financial Instruments: Presentation
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Intangible Assets
Conceptual Framework
Conceptual Framework
Code of Ethics and Conduct
Conceptual Framework
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Conceptual Framework for Financial Reporting
1. The objective of general purpose financial reporting
2. Qualitative characteristics of useful financial information
3. Financial statements and the reporting entity
4. The elements of financial statements
5. Recognition and derecognition
6. Measurement
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7. Presentation and disclosure
8. Concepts of capital and capital maintenance
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Conceptual Framework for Financial Reporting
Conceptual Framework
Conceptual Framework
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Profit, loss and other comprehensive income
Concepts of profit or loss and other comprehensive income
Bin the clutter (Reducing disclosures)
Measurement
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Related Party Disclosures
Accounting Policies, Changes in Accounting Estimates and Errors
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Code of Ethics and Conduct
ACCA Rulebook
Code of Ethics and Conduct
ACCA Rulebook
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.
Code
Code of Ethics and Conduct
Code
Code of Ethics and Conduct
Presentation of Financial Statements
Conceptual Framework
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Code of Ethics and Conduct
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BPP Tutor Toolkit Copy
BPP Tutor Toolkit Copy
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•
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Code of Ethics and Conduct
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Making Materiality Judgements
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Related Party Disclosures
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Related Party Disclosures
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Conceptual Framework
Conceptual Framework
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Code of Ethics and Conduct.
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Code of Ethics and
Conduct
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Conceptual Framework
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Fundamental Principles
Ace
Finding the ethics path through the digital jungle
A look at the standards for transactions with related parties
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Conceptual Framework
Revenue from Contracts with Customers
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Revenue from Contracts with Customers
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Performance obligation Stand-alone selling price
% of total
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Revenue allocated
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Inventories
Property, Plant and Equipment
Intangible Assets
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Provisions, Contingent Liabilities and Contingent Assets
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Code of Ethics and Conduct
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Revenue Recognition
Revenue revisited – Parts 1 and 2
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