Presentation of financial statements - introduction - ACCA Financial Reporting (FR)

26 Comments

1. S
   Syari·9mo ago

   Thank you
2. C
   Chloe·9mo ago

   Are these lectures relevant to December 2025 exams?
3. D
   Driedmango·9mo ago

   Yknow they aren't updates. However, use them anyway, and while you do your revision, you'll pick up on slight changes... overall, it's still mostly the same.
4. F
   Folakemi·12mo ago

   These lectures haven't been updated for IFRS 18 yet.
5. F
   Faris·1y ago

   is this lecture valid for march 2025
6. P
   Palak·2y ago

   Thank you so much for these lectures! They are super useful and so well narrated :)
7. P
   Priyank·2y ago

   Hi Palak,
   
   I hope you are keeping well.
   
   Can I ask you a question related to your opinion on lectures available on Open tuition platform, are these only enough for ACCA exams or need to refer anything else as well.
   
   Thank you in advance.
8. S
   Saleh·2y ago

   hey, did you sit for your F7 exam yet, if you have, please reply :)
9. A
   ABDULLE·3y ago

   Fun and learning Mr Chris
10. U
    Uvie·4y ago

    Thank you so much for this and other lectures.
    Been following through for each chapter and your lectures have been so helpful.
    I hope to continue to the last before the exams in December.
    Once again, THANKS !
11. I
    Ibrahim·5y ago

    Dear Chris,
    Iam trying to ask you questions in ask ACCA tutor fourms but it doesn't work I don't know what is the reason behind my post it's does not appear.
12. I
    Ibrahim·5y ago

    Dear Chris,
    Thank you for your informative lecture and your appreciated time.
13. T
    Tolu·6y ago

    Thank you for this understandable lecture
14. M
    munasheelvis·6y ago

    Thank you!
15. S
    shriekrishnikha·6y ago

    I have a doubt, can you prepare for FR with having only have the basic knowledge of F3 or do you need to have strong knowledge about F3?
16. D
    davick·6y ago

    thanks and really i come to know what goes into OCI
17. L
    laonesere7146·6y ago

    thanks for the lecture!!!
18. L
    laonesere7146·6y ago

    thanks for your lecture!! It is understandable.
19. A
    ajayf·6y ago

    thank you
20. K
    kishwor·7y ago

    Sir, is it ok even if the current assets are presented in SFP before the intangible and non-current assets, similarly current liabilities before equity and non current liabilities?
    
    Out of the topic I also want to know if possible, whether I can present the net assets (current assets-current liabilities) in SFP.
21. P
    P2-D2Tutor·7y ago

    Hi,
    
    You should stick to the prescribed formats as that is how it is shown in IAS 1. So the non-current assets should be before current assets. The equity is then shown before the non-current and current liabilities.
    
    Also, don't net off the current assets and current liabilities.
    
    Thanks
22. A
    alfiya1989·7y ago

    Hi Chris! Thanks a lot for your outstanding lectures!
    I had a question - please, could you guide me where do I represent interest rate swap?
    Thanks a lot in advance!
23. A
    alfiya1989·7y ago

    I meant representation on Balance Sheet
24. P
    P2-D2Tutor·7y ago

    Hi,
    
    Interest rate swaps are a financial instrument and would not be dealt with at FR, as it is far too complicated.
    
    Glad you've enjoyed the lectures.
    
    Thanks
25. P
    Petronella·7y ago

    I really enjoyed the lecture !
26. 0
    0l0r1·7y ago

    Ha-ha enjoyed your lecture. Thank you for all you do. So much appreciated!