I n t e r a c t I v e t e X t foundations in Accountancy/ acca financial accounting (ffa/FA) bpp learning Media is an acca approved Content Provider



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Copyright © IFRS Foundation 

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limited. No part of this publication may be translated

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now known or hereafter invented, including photocopying and 

recording, or in any information storage and retrieval system

without prior permission in writing from the IFRS Foundation. 

Contact the IFRS Foundation for further details. 

The IFRS Foundation logo, the IASB logo, the IFRS for SMEs 

logo, the “Hexagon Device”, “IFRS Foundation”, “eIFRS”, 

“IAS”, “IASB”, “IFRS for SMEs”, “IASs”, “IFRS”, “IFRSs”, 

“International Accounting Standards” and “International 

Financial Reporting Standards”, “IFRIC” “SIC” and “IFRS 

Taxonomy” are Trade Marks of the IFRS Foundation. 

Further details of the Trade Marks including details of 

countries where the Trade Marks are registered or applied for 

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First edition March 2011 



Eighth edition February 2019 

ISBN 9781 5097 2417 8 

(Previous ISBN) 9781 5097 1764 4   

e-ISBN 9781 5097 2444 4 




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