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


British Library Cataloguing-in-Publication Data



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British Library Cataloguing-in-Publication Data 

A catalogue record for this book 

is available from the British Library 

Published by 

BPP Learning Media Ltd 

BPP House, Aldine Place 

London W12 8AA 

www.bpp.com/learningmedia 

Printed in the United Kingdom  

Your learning materials, published by BPP Learning 

Media Ltd, are printed on paper obtained from 

traceable sustainable sources. 

All our rights reserved. No part of this publication may 

be reproduced, stored in a retrieval system or 

transmitted, in any form or by any means, electronic

mechanical, photocopying, recording or otherwise, 

without the prior written permission of BPP Learning 

Media.  

Contains public sector information licensed under the 

Open Government licence v3.0. 

We are grateful to the Association of Chartered Certified 

Accountants for permission to reproduce past 

examination questions. The suggested solutions in the 

practice answer bank have been prepared by BPP 

Learning Media Ltd, except where otherwise stated. 

BPP Learning Media is grateful to the IASB for 

permission to reproduce extracts from the International 

Financial Reporting Standards including all 

International Accounting Standards, SIC and IFRIC 

Interpretations (the Standards). The Standards together 

with their accompanying documents are issued by: 

The International Accounting Standards Board (IASB) 

30 Cannon Street, London, EC4M 6XH, United 

Kingdom. Email: info@ifrs.org  Web: www.ifrs.org 

Disclaimer: The IASB, the International Financial 

Reporting Standards (IFRS) Foundation, the authors 

and the publishers do not accept responsibility for any 

loss caused by acting or refraining from acting in 

reliance on the material in this publication, whether 

such loss is caused by negligence or otherwise to the 

maximum extent permitted by law. 

© 

BPP Learning Media Ltd 



2019 


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