Sekoyen Accounting Solutions

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Study text & supplements	H Current Developments Workbook	Workbook supplements
1. Environmental and social reporting	1. Environmental and social reporting	1. Environmental and social reporting
1.1 Appraise impact on performance measurement
1.2 Evaluate the current reporting requirements including integrated reporting 1.2.1 ACCA embeds Integrated Reporting	1.2	1.2 Evaluate current reporting requirements 1.2.1 Assurance on integrated reporting 1.2.2 Prioritising sustainability in finance
1.3 Discuss the motive for and usefulness of CSR disclosures 1.3.1 Global sustainability and climate change (pwc) 1.3.2 Embedding sustainability through external financial reporting 1.3.3 Prioriting sustainability in finance		1.3.2 Designing and implementing CSR: an integrated framework based on theory and practice
2. Convergence between national and international reporting standards	2. Convergence between national and international reporting standards	2. Convergence between national and international reporting standards
2.1 Convergence between IFRS & USGAAP 2.1 Final Revision checklist 2.2 Final Revision Checklist	Click to edit text
3. Current reporting issues	3. Current reporting issues 3.1 Recent IFRS 3.2 Practice and regulatory issues 3.3 Proposed changes to IFRS 3.3.1 ED 2014/6 3.3.2 ED 2014/3 3.3.3 ED 2013/6 Leases 3.3.4 ED 2014/4 Measuring quoted investments at fair value 3.3.5 ED 2014/5 IFRS 3 3.3.7 ED 2015/3 Conceptual Framework 3.3.9 ED 2016/1 Definition of a business, accounting for previously held interests under IFRS 3, 11 3.4 Problems with extant IFRS 3.5 Pwc enhancing cash flow reporting 3.5.1 Improvements of the cash flow statement 3.10 The cyclicality of financial reporting maintenance 3.11	3. CURRENT REPORTING ISSUES 3.1 RECENT IFRS 3.2 PRACTICE AND REGULATORY ISSUES 3.2.1 Business model reporting 3.3 PROPOSED CHANGES TO IFRS 3.3.1 ED 2014/6 Disclosure initiative - proposed changes to IAS 7 3.3.2 ED 2014/3 Recognition of deferred tax assets for unrealised losses 3.3.3 ED 2013/6 Leases 3.3.4 ED 2014/4 Measuring quoted investments in subsidiaries, joint ventures and associates at fair value 3.3.5 ED 2014/5 Classification and measurement of Share-based payment transactions - proposed amendments to IFRS 2 3.3.6 ED 2015/1 Classification of liabilities - proposed amendments to IAS 1 3.3.7 ED 2015/3 Conceptual Framework for Financial Reporting 3.3.8 ED 2015/8 Application of materiality to financial statements 3.3.8 A ED 2015/8 Materiality practice statement - snapshot 3.3.9 ED 2016/1 Definition of a business and accounting for previously held interests - proposed amendments to IFRS 3 and IFRS 11 3.3.10 Model financial statements (Deloitte) 3.3.11 FRC Guisdance on Going Concern (2015) 3.4 PROBLEMS WITH EXTANT STANDARDS
3.1 Study text 3.2 Corporate reporting issues 3.2.1 Strategic report - FRC guidance 3.2.2 Strategic report - KPMG guide on FRC 3.2.3 Strategic report - KPI strategies 3.2.4 Management Commentary - Practice statement 3.2.5 Management commentary PS01 3.2.6 Making Materiality Judgements PS02 3.2.7 Disclosure initiative - Principles of Disclosure 3.2.8 Better Communication 3.3 Integrated reporting framework 3.3.1 Integrated reporting EY 3.3.2 Integrated reporting - materiality 3.3 ACCA embeds integrated reporting 3.4 What differentiates profit or loss from other comprehensive income (OCI) 3.5 Concepts of profit or loss and OCI 3.6 Reporting changes 3.7 IFRS FOR SMEs 3.8 Bin the clutter 3.9 Disclosure Initiative - IAS 1 3.9.1 Thinking about disclosure in a broader context	Click to edit text