Financial accounting icab table of content Financial accounting icab table of content Financial accounting icab table of content Financial accounting icab table of content Financial accounting, icab ,table of content

1. The Institute of Chartered Accountants of Bangladesh
FINANCIAL ACCOUNTING
Professional Stage Application Level
www.icab.org.bd
Study Manual

2. ii © The Institute of Chartered Accountants in England and Wales, March 2009
Financial Accounting
The Institute of Chartered Accountants of Bangladesh Professional Stage
These learning materials have been prepared by the Institute of Chartered Accountants in England and Wales
ISBN: 978-1-84152-837-3
First edition 2009
All rights reserved. No part of this publication may be reproduced in any form
or by any means or stored in any retrieval system, or transmitted in any form
or by any means, electronic, mechanical, photocopying, recording or otherwise
without prior permission of the publisher.

3. © The Institute of Chartered Accountants in England and Wales, March 2009 iii
Welcome

4. iv © The Institute of Chartered Accountants in England and Wales, March 2009

5. © The Institute of Chartered Accountants in England and Wales, March 2009 v
Contents
Introduction vii
Specification grid for Financial Accounting viii
The learning materials ix
Study guide x
Getting help xix
Syllabus and learning outcomes xix
Skills assessment guide xxii
Accounting and reporting concepts
1. Conceptual and regulatory framework 1
Preparation of single entity financial statements
2. Format of financial statements 41
3. Cash flow statements 81
4. Reporting financial performance 119
5. Property, plant and equipment 157
6. Intangible assets 211
7. Revenue and inventories 239
8. Leases 273
9. Provisions, contingencies and events after the balance sheet date 317
Preparation of consolidated financial statements
10. Group accounts: basic principles 361
11. Group accounts: consolidated balance sheet 385
12. Group accounts: consolidated statements of financial performance 435
13. Group accounts: associates 479
14. Group accounts: disposals 519
15. Business combinations, consolidated financial statements and
associates 563
16. Group cash flow statements 611
Appendix: BFRS financial statements 647

6. vi © The Institute of Chartered Accountants in England and Wales, March 2009