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£35
ACCA THE ASSOCIATION OF CHARTERED CERTIFIED ACCOUNTANTS
PAPER F3 INT /UK FINANCIAL ACCOUNTING (FA)
Kaplan Publishing UK Unit 2, The Business Centre, Molly Millars Lane, Wokingham, Berkshire RG41 2QZ
ISBN 978-0-85732-817-5
Tel: +44 (0) 118 989 0629 Fax: +44 (0) 118 979 7455
Email: publishing@
[email protected] kaplan.co.uk www.kaplanpublishing.co.uk
1 F E B R U A R C Y O 2 M 0 P 1 L 4 E T T O E T 3 E 1 X A T U G 2 0 1 5
9
780857 328175
F I N A N C I A L A C C O U N T I N G ( F A )
COMPLETE TEXT - 1 FEBRUARY 2014 TO 31 AUGUST 2015
Kaplan Publishing – Making a Difference Our range of materials Our ACCA Study Materials include
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Kaplan Publishing’s range of learning materials can help with other areas of your studies Energetic visual formats make difficult subjects easier )in 1989. He has T m C l e n n trainedithKPG andqualifiedasacertifiedaccountant(FCCA manyyearsexper ienceofpreparingst udentsforthe irprofessionalexa minationsand hasbeen an internalcour se leader,amark erand an examinerasellasdeliveringCPDan d trainingt hetrainer courses. Hisarticlesare regularlypublishe in d the accountancypressan in d 2009 he received the Tutorofthe Yearaard fromP magazine.
This book • assues nopriorknoledge ofgroupaccounting • builds the story fro the beginningofho toprepare groupaccounts, ith theoreticalexplanations and practicalexaples • offers coprehensive coverage ofallgroupaccountingissues,includingthe NCIatfairvalue atacqui sition, goodill,stepacquisitions,co plexgroupstructures,disposals and foreign currency subsidiaries • reflectsallthe changes introduced by IFRS10-13 • is rittenin arelaxed butauthoritative style reflectingthe approach ofatoptutor • is designed priarily as astudy aid tobe read fro beginningtoend • is an invaluable revision aid,containingrecapchapters,ind aps and plenty ofpractice questions ith easy tofollo ansers • is alsoareference book containingellindexed technicalcorners atthe end ofeach chapterhere further technicalissuesareexplainedanddiscussed • is accopanied by additionalfree questions and ansers online. This book and others in the saeseries,in particular A student’sguideto InternationalFinancialReporting Standardsby ClareFinch,are essentialreadingforanyone tryingtogettogr ips ith these standards and their application both in realorld accountingscenarios and in accountancy exas. The titles in this series are lively,colourful ,fun tolookatand easy toread. Theirfocus,by and large,is on topicareas thatstudents traditionally find difficult. They seek,by takingafresh and co on sense approach,toreove the stublingblocks thathinderunderstanding. They include • A student’s guidetoInternationalFinancialReportingStandards Clare by Finch • A student’s guidetoAnalysingCorporate Reports by PaulRobins • A student’s guidetoAuditingby Alan Lein • A student’s guide toriting Business Reports by Zoe Robinson and StuartPedley-Sith • A student’s guidetoCorporate Finance and Financialanageentby David Evans • The E-ord: Kaplan’s Guide toPassingExas by StuartPedley-Sith • anaging4Good: Kaplan’s Guide toResponsible and SustainableBusinessbyJohnFagan • Ho touse yourdegree tosecure ajob: Kaplan’s Guide toCore Skills and E ployability by RachelSuner • The SecretLife ofProjects: Kaplan’s Guide toProjectanageentby David Harris
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The titles in this series are lively,colourful,fun tolook atand easy toread. Theirfocus,by and large,is on topicareas thatstudents traditionally find difficult. They seek,by takingafresh and coon sense approach, t o r e o vthe e stublingbl ocks thathinderunderstanding. They include • A student’ s guide toInternationalFinancialReportingStandards by Clare Finch • A student’ s guide toGroupAccounts by To Clendon • A student’ s guide toAnalysingCorporate Reports by PaulRobins • A student’ s guide toAuditingby Alan Lein • A student’ s guide toritingBusiness Reports by Zoe Robinson and StuartPedley-Sith • A student’ s guide toCorporate Finance and Financialanage entby David Evans • The E-ord: Kaplan’s Guide toPassingExas by StuartPedley-Sith • anaging4Good:Kaplan’sGuidetoResponsibleandSustainableBusinessby JohnFagan • Ho touse yourdegree tosecure ajob: Kaplan’s Guide toCor e Skills and Eployabil ity by RachelSuner
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Kaplan PublishingUK Unit2TheBusinessCentre ollyillarsLane,okingham BerkshireRG412Z Tel:+44(0)1189890629 Fax:+44(0)1189797455 Email:publishingkaplan.co.u k .kaplanpu blishing.co.uk
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InternationalFi nancialeporting Standards by ClareFinch GroupAccounts by Tom Clendon
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Kaplan Distance Learning
KaplanublishingK nit 2 The usiness Centre olly illars Lane, okingham erkshire G41 2Z Tel: +44 (0) 118 989 0629 Fax: +44 (0) 118 979 7455 Email: publishingkaplan.co.uk .kaplanpublish ing.co.uk
. . P . £ 2 5 ISB N978 0 -8 -573
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