ACCA Strategic Business Reporting Workbook

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Contents

Page

Introduction to Strategic Business Reporting iv

Essential skills areas to be successful in Strategic Business Reporting viii

Introduction to the Supplementary Reading xv

Key to icons xvii

1 The financial reporting framework 1

2 Professional and ethical duty of the accountant 23

3 Non-current assets 45

4 Employee benefits 77

SKILLS CHECKPOINT 1 : Approaching ethical issues 97

5 Provisions, contingencies and events after the reporting period 1 1 3

6 Income taxes 125

7 Financial instruments 147

8 Leases 177

9 Share-based payment 197

SKILLS CHECKPOINT 2: Resolving financial reporting issues 219

10 Basic groups 237

1 1 Changes in group structures: step acquisitions 263

1 2 Changes in group structures: disposals and group reorganisations 285

1 3 Non-current assets held for sale and discontinued operations 309

14 Joint arrangements and group disclosures 325

15 Foreign transactions and entities 335

16 Group statements of cash flows 355

SKILLS CHECKPOINT 3: Applying good consolidation techniques 381

17 Interpreting financial statements for different stakeholders 399

SKILLS CHECKPOINT 4: Performing financial analysis 435

18 Reporting requirements of small and medium-sized entities 451

19 The impact of changes and potential changes in accounting regulation 465

SKILLS CHECKPOINT 5s Creating effective discussion 487

Appendix 1 - Activity answers / 505