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Disclosure notes

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA FA – FIA FFA › Disclosure notes

  • This topic has 1 reply, 2 voices, and was last updated 6 years ago by John Moffat.
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  • Author
    Posts
  • May 21, 2019 at 2:41 pm #516709
    Ha
    Participant
    • Topics: 54
    • Replies: 54
    • ☆☆

    Hi Mr John
    Can you pls help me this
    Which one of the following statement is true in relation to disclosure requirements

    A- Disclosure requirements (DR) consist only of monetary disclosure

    B- DR consist only of narrative disclosure

    C- DR consist of both monetary and narrative disclosure

    D- DR do not form part of the annual financial statements

    1- what does ” monetary and narrative ” in this sentence mean ?

    2- I’m trying to find your lectures that you talk about ” disclosure note ” and ” sale revenue reognise “.

    Can you pls tell me where I can watch this ? Is that in Limited company ? Many Thanks

    May 21, 2019 at 4:53 pm #516730
    John Moffat
    Keymaster
    • Topics: 57
    • Replies: 54701
    • ☆☆☆☆☆

    There are not specific lectures, because the disclosure notes relate to individual IFRS’s and IAS’s. All of the IFRS’s that are examinable for Paper FA are explained in the lectures notes, as are the relevant disclosure notes that needed in relation to each of them.
    Presumably you have already watched my free lectures on (for example) IAS 16 and IAS 10, so you will already be aware of what needs to be disclosed in relation to these to IAS’s!

    Recognising sale revenue is IFRS 15, which is covered in Chapter 19 of our free lectures notes, and the lectures that go with them.

    “Monetary” means stating the money amount that is involved. “Narrative” means explaining the reason in words. (If something is required to be disclosed by the relevant IFRS, then there should be words explaining, and an statement of the amount of money involved.)

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