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Relevant Accounting Standards

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AAA Exams › Relevant Accounting Standards

  • This topic has 3 replies, 2 voices, and was last updated 1 month ago by Kim Smith.
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  • July 4, 2022 at 9:49 am #659875
    suf23
    Moderator
    • Topics: 29
    • Replies: 429
    • ☆☆☆

    Dear Tutor,

    If an accounting standard is not listed in Chapter 14 of the AAA Course Notes, may I ignore revising the unlisted standards?

    Thank you kindly

    July 4, 2022 at 10:34 am #659883
    Kim Smith
    Keymaster
    • Topics: 91
    • Replies: 6237
    • ☆☆☆☆☆

    The list in Chapter 14 should be comprehensive – but please tell me what standard(s) you are thinking of so I can confirm no omission.

    July 4, 2022 at 10:53 am #659885
    suf23
    Moderator
    • Topics: 29
    • Replies: 429
    • ☆☆☆

    Not much, just IFRS 1(First time adoption, IAS 34(Interim financial reporting), and Small and Medium sized entities.

    July 4, 2022 at 12:56 pm #659891
    Kim Smith
    Keymaster
    • Topics: 91
    • Replies: 6237
    • ☆☆☆☆☆

    In Chapter 14 we map relevant accounting standards to the list of topics in D3a “Design appropriate audit procedures relating to ….”

    Knowledge of IAS 34 would be relevant to a review engagement on interim financial statements for a listed entity (Chapter 26).

    In the absence of any LOs in the AAA syllabus referencing first-time adoption or SMEs it is unlikely that AAA would require details of either IFRS 1 or the IFRS for SMEs Standard.

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