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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA FR Exams › Disclosure note
Hi Sir! Does all ias and ifrs have disclosure notes? In my Bpp Workbook the ias don’t have headings named disclosure notes
Hi,
Yes, there will be disclosure associated with all of the accounting standards. Some disclosure is more comprehensive than others so will have more in the workbook. As an example both PPE and intangibles will have a disclosure note for cost and accumulated depreciation/amortisation so they’ll likely show you that. For inventory there isn’t anything exciting happening other than really splitting the inventory into raw materials, work in progress and finished goods, so not worth putting in anything in the workbook.
Thanks
Thank you so much for your help Sir