Download ACCA - P2 Corporate Reporting by BPP Learning Media PDF

By BPP Learning Media

ISBN-10: 1445396548

ISBN-13: 9781445396545

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Sample text

One feature that indicates that an entity is an agent is that the amount the entity earns is predetermined eg fixed fee per transaction or percentage of amount billed to the customer. 1 Reasons for the ED The IASB and US Financial Accounting Standards Board (FASB) are undertaking a joint project to develop a new revenue recognition standard. In US GAAP, there are more than 100 revenue recognition standards which produce results for different industries which are sometimes inconsistent with each other.

Sale of goods (manufactured products and items purchased for resale) Rendering of services Use by others of enterprise assets yielding interest, royalties and dividends Interest, royalties and dividends are included as income because they arise from the use of an entity's assets by other parties. 14 1: Financial reporting framework  Part A Regulatory and ethical framework Key terms Interest is the charge for the use of cash or cash equivalents or amounts due to the entity. Royalties are charges for the use of non-current assets of the entity, eg patents, computer software and trademarks.

Therefore matters should not be left out of financial statements simply due to their difficulty as even well-informed and diligent users may sometimes need the aid of an adviser to understand information about complex economic phenomena. The cost constraint on useful financial reporting This is a pervasive constraint, not a qualitative characteristic. When information is provided, its benefits must exceed the costs of obtaining and presenting it. This is a subjective area and there are other difficulties: others, not the intended users, may gain a benefit; also the cost may be paid by someone other than the users.

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