113,605 110,161 120,079 164,660 Current assets 112,944 122,639 106,333 62,336 Total assets 226,549 232,800 226,412 226,996 246,321 Non-current liabilities 26,254 47,304 51,765 74,332 Current liabilities 154,132 152,250 146,180 130,364 Total liabilities 180,386 199,554 197,945 204,696 Accumulated fund 45,709 33,579 28,871 22,803 Other reserves 454 (333) (404) (503) (1,156) Total funds and reserves 46,163 33,246 28,467 22,300 Total reserves and liabilities 226,549 232,800 226,412 226,996 Members and future members Mar Mar Mar Mar Mar 2022 2021 2020 2019 2018 Members 240,952 233,019 227,332 219,031 Future members 541,930 536,815 544,446 527,331 503,262 782,882 769,834 771,778 746,362 All figures are reported based on the UK-adopted International Accounting Standards. Following the issuance of the IFRIC Agenda Decision in relation to Accounting of Cloud Computing Arrangement, ACCA reviewed its treatment of capitalising intangible assets under IAS 38 Intangible Assets and has expensed costs which had previously been capitalised. The figures for 2020 and 2021 have therefore been restated.
Association of Chartered Certified Accountants Foreword These consolidated financial statements present the results for ACCA and its subsidiaries for the year ended 31 March 2022. ACCA publishes an Integrated Report which provides a wide range of information about ACCA’s strategy, governance, performance, and prospects to show how we create value for our stakeholders and explains the place we occupy in society. As our Integrated Report is a wider representation of information which is important to understand ACCA’s performance, we have elected not to produce a Management Commentary. The table below provides a comparison of the content of the Management Commentary with the Integrated Report to enable readers to locate specific information that maybe of interest to them.
