ACCA 2.8 regulatory framework of accounting /

Part 1: ACCA syllabus; study guide and syllabus commentary. Part 2 The study section: framework of fundamental ideas acceptable to accountants; recognition of revenue and liabilities; income, capital and value; accounting for price level changes; cash flow accounting; value added statements; financial statements for employees; social responsibility accounting - the legal framework; the disclosure requirements for published accounts; legal rules which influence accounting statements; distributable profits; ASC- its role and operation; the accounting treatment of fixed assets and depreciation; stocks - their significance for income measurement; research and development; goodwill; accounting for investments; the merger method - merger relief; accounting for overseas transactions; transactions which merit special treatment and judgement; treatment of tax in accounts - SSAPs 4/5/8/15; EPS - SSAP 3 - the rules and their significance; accounting for leases and H.P. transactions; the stock exchange; pension fund accounts; the accounts of charities. Part 3 The revision section: revision and examination techniques; mock examination papers. ACCA question analysis

Includes bibliographical references.

This manual aims to cover the ACCA syllabus in sufficient depth for lecturer and student alike, including mock exam questions with suggested solutions, analysis of past papers and examiners' comments. A lecturers' supplement is available

osa; 08/06/18

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