ACCA Financial Reporting (FR) - Study Text - 2026-27 (ACCA - 2026-27)

Fully covering the syllabus but without excessive detail, this book is written in clear English and uses an attractive, simple layout. With a large bank of practice questions and comprehensive solutions to help you with learning each topic, this book is an essential tool for passing your ACCA exam.This book covers everything you would expect from an exam-focused text:The conceptual frameworkRecognition and measurementRevenueThe regulatory frameworkThe financial statements of a single companyReporting financial performanceTangible non-current assetsIntangible assetsImpairment of assetsInventory and agricultural activityFinancial assets and financial liabilitiesLeasesProvisions, contingent liabilities and contingent assetsTaxationIFRS 13: Fair value measurementForeign currencyReporting of non-group financial statementsEarnings per shareStatements of cash flowsConsolidated accountsConsolidated accounts: intra-group adjustmentsDisposal of subsidiariesAssociatesAnalysing and interpreting of financial statements Read more