P2公司报告
2012-1
华中科技大学出版社
BPP Learning Media
614
《ACCA P2 公司报告（国际版和英国版）》指导你将以前课程中学到的知识和技能应用到评估财务报告准则和实务中去。内容包括：会计师的职业和道德义务；财务报告框架；报告实体的财务业绩；实体集团的财务报表；特殊实体；财务报告的相关会计规定的变更涉及的问题；实体的财务业绩和财务状况的评估；当前的发展。
IntroductionHelping you to pass - the ONLY P2 Study Text reviewed by the examinerStudying P2Important note for UK studentsThe exam paperPart A Regulatory and ethical framework1 Financial reporting framework2 Professional and ethical duty of the accountant3 Environmental and social reportingPart B Accounting standards4 Non-current assets5 Employee benefits6 Income taxes7 Financial i truments8 Share-based payment9 Provisio ， contingencies and events after the reporting period10 Related parties11 LeasesPart C Group financial statements12 Revision of basic groups13 Complex groups14 Changes in group structures15 Continuing and discontinued interests16 Foreign currency tra actio and entities17 Group statements of cash flowsPart D Performance reporting18 Performance reporting19 Current developments20 Reporting for specialised entities21 Reporting for small and medium-sized entitiesMathematical tablesExam question and a wer bankIndexReview form
