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FINANCIAL REPORTING · PRINT & STUDY

Financial Reporting resources

Clear workings. Balanced journals. Space to think.

Keep these printable resources beside your study guide. Choose a resource to see its pages and download a searchable PDF or a high-resolution image.

These independent resources use an October 2022 study context. Check the historical standards and assumptions identified with each topic and printable.

Module 1

Download all Module 1 printables (14 pages)

PDFPNGReporting decision mapPDFPNGPresent value and effective interestPDFPNGLease timelines and journalsPDFPNGEmployee benefits and remunerationPDFPNGProperty and measurement comparisonPDFPNGPresent and future value tables

Module 2

Download all Module 2 printables (17 pages)

PDFPNGCash-flow formulas: one-page referencePDFPNGModule 2: study and printable indexPDFPNGAccounting changes: policy, estimate or error?PDFPNGSubsequent events: a reporting-date timelinePDFPNGProfit, OCI and the equity bridgePDFPNGCurrent or non-current?PDFPNGConnected statements: Juniper CalibrationPDFPNGTax expense to cash paid: one-page bridgePDFPNGFinancial statements: layouts and review checklistPDFPNGCash flows: classification and final checks

Module 3

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PDFPNGModule 3: study and printable indexPDFPNGRevenue: five-step decision mapPDFPNGContract modifications: routes and workingsPDFPNGRevenue: price, returns and allocationPDFPNGRevenue and financing: two timelinesPDFPNGRevenue timing and contract balancesPDFPNGContract costs: asset or expense?PDFPNGRevenue applications: what changes the answer?PDFPNGProvision recognition: complete decision mapPDFPNGOnerous contracts and restructuringPDFPNGProvisions: measurement and journal sheetsPDFPNGContingencies: recognise, disclose or monitorPDFPNGAurora: revenue and provisions practice

Module 4

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PDFPNGModule 4: study and printable indexPDFPNGIncome tax: four-page quick referencePDFPNGTax base: choose the right routePDFPNGTax bases: worked and blank worksheetsPDFPNGDeferred tax: recognition decision mapPDFPNGDeferred tax: movement and measurementPDFPNGTax losses: recognition and recoveryPDFPNGRevaluations: tax, recovery and journalsPDFPNGTax reporting: presentation and disclosurePDFPNGIncome taxes: complete original worked case

Module 5

Download all Module 5 printables (51 pages)

PDFPNGModule 5: study and printable indexPDFPNGGoodwill and consolidation: step-by-step guidePDFPNGControl, influence or joint control?PDFPNGAcquisition and goodwill: calculation workbookPDFPNGAcquisition fair values: tax and later journalsPDFPNGConsolidation: working order and blank worksheetPDFPNGNCI: profit, retained earnings and closing equityPDFPNGIntragroup balances, interest and dividendsPDFPNGInventory profit: current and prior-period journalsPDFPNGInventory losses: elimination and impairmentPDFPNGAsset profits: calculation, journals and timelinePDFPNGAsset losses: balanced current and later-year journalsPDFPNGLand and external disposal: journal cardPDFPNGGoodwill impairment: full and partial NCIPDFPNGMeridian and Flint: complete consolidation casePDFPNGAssociate investment: calculations and journalsPDFPNGAssociate losses: recognition and recovery trackerPDFPNGJoint arrangements: rights and reportingPDFPNGGroup reporting: final disclosure checklist