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


PART A: THE CONTEXT AND PURPOSE OF FINANCIAL REPORTING



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PART A: THE CONTEXT AND PURPOSE OF FINANCIAL REPORTING 

 

18

 

 

1 

Financial reporting is a way of recordinganalysing and summarising financial data. 

2 

A partnership, as it is owned and run by three people 



3 

See Section 4.2. 



4 

The statement of profit or loss and the statement of financial position 



5 

True. Those charged with governance of that company, ie the directors, are responsible for the 

preparation of the financial statements.  

6 

A loan. The rest are all assets. 



 

 

 



 

 

 



 

 

 



Now try ... 

 

Attempt the questions below from the Practice Question Bank (at the back of this book) 



 

Qs 1 – 5  

 

 

 



 

 

 



 

 

 

 

 

 

 

 

 

 

 

 

 

ANSWERS TO QUICK QUIZ 

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19 

C H A P T E R 

 

 

TOPIC LIST 



SYLLABUS 

REFERENCE 

1  The regulatory system 

A4(a)


2  The International Accounting Standards Board (IASB) 

A4(a)


3  International Financial Reporting Standards (IFRSs) 

A4(b)


 

 

 



 

 

 



 

 

The regulatory 



framework

In this chapter, we introduce the regulatory system run by the 

International Accounting Standards Board (IASB). We are 

concerned with the IASB's relationship with other bodies, and 

with the way the IASB operates. 

You must try to understand and appreciate the contents of this 

chapter. The ACCA examining team is not only interested in 

whether you can add up; they want to know whether you can 

think about a subject which, after all, is your future career.  

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