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Extra resources for ACCA - F7 Financial Reporting (INT): Study Text

Sample text

For example, for an amount receivable which is due in instalments over 18 months, the portion due after more than twelve months must be disclosed. The IAS emphasises how helpful information on the operating cycle is to users of financial statements. Where there is a clearly defined operating cycle within which the entity supplies goods or services, then information disclosing those net assets that are continuously circulating as working capital is useful. This distinguishes them from those net assets used in the long-term operations of the entity.

The Framework provides the background of principles within which standards can be developed. This system is intended to ensure that standards are not produced which are in conflict with each other and also that any departure from a standard can be judged on the basis of whether or not it is in keeping with the principles set out in the Framework. This is a principles-based system. In the absence of a reporting framework, a more rules-based approach has to be adopted. This leads to a large mass of regulation designed to cover every eventuality, as in the US.

A) (b) (c) (d) 28 IASB and national standard setters would co-ordinate their work plans so that when the IASB starts a project, national standard setters would also add it to their own work plans so that they can play a full part in developing international consensus. Similarly, where national standard setters start projects, the IASB would consider whether it needs to develop a new Standard or review its existing Standards. Over a reasonable period, the IASB and national standard setters should aim to review all standards where significant differences currently exist, giving priority to the areas where the differences are greatest.

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