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Extra info for ACCA - F7 Financial Reporting (INT): Study Text
IAS 1 looks at the statement of financial position and statement of comprehensive income. We will not give all the detailed disclosures as some are outside the scope of your syllabus. Instead we will look at a 'proforma' set of accounts based on the Standard. F7 Financial reporting ⏐ 3: Presentation of published financial statements 37 2 Statement of financial position FAST FORWARD IAS 1 suggests a format for the statement of financial position. Certain items are specified for disclosure on the face of the financial statements.
First of all, some general points are made about financial statements. 1 Profit or loss for the period The statement of comprehensive income is the most significant indicator of a company's financial performance. So it is important to ensure that it is not misleading. IAS 1 stipulates that all items of income and expense recognised in a period shall be included in profit or loss unless a Standard or an Interpretation requires otherwise. Circumstances where items may be excluded from profit or loss for the current year include the correction of errors and the effect of changes in accounting policies.
Step 2 Step 3 IASB may develop and publish Discussion Documents for public comment. Step 4 Following the receipt and review of comments, the IASB would issue a final International Financial Reporting Standard. Following the receipt and review of comments, IASB would develop and publish an Exposure Draft for public comment. The period of exposure for public comment is normally 90 days. However, in exceptional circumstances, proposals may be issued with a comment period of 60 days. Draft IFRIC Interpretations are exposed for a 60 day comment period.