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Extra resources for ACCA - F7 Financial Reporting (INT): Study Text
Loan shown as current liability However, if the lender has agreed by the end of the reporting period to provide a period of grace ending at least twelve months after the end of the reporting period within which the entity can rectify the breach and during that time the lender cannot demand immediate repayment, the liability is classified as noncurrent. 4 Statement of comprehensive income FAST FORWARD IAS 1 (revised) requires all items of income and expense in a period to be shown in a statement of comprehensive income.
1 Scope Any limitation of the applicability of a specific IFRS is made clear within that standard. IFRSs are not intended to be applied to immaterial items, nor are they retrospective. Each individual IFRS lays out its scope at the beginning of the standard. 2 Application Within each individual country local regulations govern, to a greater or lesser degree, the issue of financial statements. These local regulations include accounting standards issued by the national regulatory bodies and/or professional accountancy bodies in the country concerned.
We begin in this chapter by looking at the overall content and format of company financial statements. These are governed by IAS 1 (revised) Presentation of financial statements. 35 Study guide Intellectual level 10 Regulatory requirements relating to the preparation of financial statements (a) describe the structure (format) and content of financial statements presented under IFRS. 2 (b) prepare an entity's financial statements in accordance with the prescribed structure and content. 2 11 Reporting financial performance (a) prepare and explain the contents and purpose of the statement of changes in equity.