TAILIEUCHUNG - Curriculum Financial Accounting and Reporting 2014

Content: Financial reporting and the regulatory framework, Statement of profit or loss and other comprehensive income, Statement of financial position, Statements of cash flow, Ratio analysis and interpretation of financial statements, Consolidated financial statements, Equity accounting, Accounting for foreign currency. | STUDY MANUAL Foundation level Financial Accounting and Reporting 2014 AUSTRALIA Fifth edition 2014 First edition 2010 ISBN 9781 4453 6872 6 Previous ISBN 9781 4453 6604 3 British Library Cataloguing-in-Publication Data A catalogue record for this book is available from the British Library. Published by BPP Learning Media Ltd All rights reserved. No part of this publication may be reproduced or transmitted in any form or by any means or stored in any retrieval system electronic mechanical photocopying recording or otherwise without the prior permission of the publisher. The contents of this book are intended as a guide and not professional advice. Although every effort has been made to ensure that the contents of this book are correct at the time of going to press BPP Learning Media the Editor and the Author make no warranty that the information in this book is accurate or complete and accept no liability for any loss or damage suffered by any person acting or refraining from acting as a result of the material in this book. Every effort has been made to contact the copyright holders of any material reproduced within this publication. If any have been inadvertently overlooked BPP Learning Media will be pleased to make the appropriate credits in any subsequent reprints or editions. We are grateful to CPA Australia for permission to reproduce the Learning Objectives the copyright of which is owned by CPA Australia. Printed in Australia This is printed on FSC accredited stock by an FSC accredited printer. BPP Learning Media Ltd 2014 ii CPA Program The CPA Program s foundation level CPA Australia is a member of the International Federation of Accountants IFAC . All CPA Program education materials are developed in line with IFAC s International Education Standards. These standards provide guidance in establishing the content of professional accounting education programs together with the associated assessment. The standards also assist in developing the required passing .

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