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Additional info for ACCA - P2 Corporate Reporting
The examiner has stated that revenue recognition is important. 1 International Financial Reporting Standards (IFRSs) One of the competences you need to fulfil Objective 10 of the Practical Experience Requirement (PER) is to recognise and apply the external legal and professional framework and regulations to financial reporting. You can apply the knowledge you obtain from this section of the Text to demonstrate this competence. To date the IASB has the following standards in issue. 1 Current accounting standards and documents examinable at P2 The documents listed as being examinable are the latest that were issued before 30 September 2012, and will be examinable in sittings up to June 2014.
The IASB says that to do so would be redundant because it is implied in faithful representation. Faithful representation of a transaction is only possible if it is accounted for according to its substance and economic reality. 1 Enhancing qualitative characteristics Comparability Comparability is the qualitative characteristic that enables users to identify and understand similarities in, and differences among, items. Information about a reporting entity is more useful if it can be compared with similar information about other entities and with similar information about the same entity for another period or another date.
An example would be to sell an asset with an agreement to buy it back at a later date. The second transaction cancels the first and so both must be considered together. 7 Sale of goods Revenue from the sale of goods should only be recognised when all these conditions are satisfied. (a) The entity has transferred the significant risks and rewards of ownership of the goods to the buyer (b) (c) The entity has no continuing managerial involvement to the degree usually associated with ownership, and no longer has effective control over the goods sold The amount of revenue can be measured reliably (d) It is probable that the economic benefits associated with the transaction will flow to the enterprise (e) The costs incurred in respect of the transaction can be measured reliably Part A Regulatory and ethical framework 1: Financial reporting framework 15 The transfer of risks and rewards can only be decided by examining each transaction.
ACCA - P2 Corporate Reporting by BPP Learning Media