P2公司报告

出版时间：2012-1  出版社：华中科技大学出版社  作者：BPP Learning Media  页数：614  

内容概要

　　《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。

书籍目录

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