P2公司報告

內(nèi)容概要

　　《ACCA P2 公司報告（國際版和英國版）》指導(dǎo)你將以前課程中學(xué)到的知識和技能應(yīng)用到評估財務(wù)報告準則和實務(wù)中去。內(nèi)容包括：會計師的職業(yè)和道德義務(wù)；財務(wù)報告框架；報告實體的財務(wù)業(yè)績；實體集團的財務(wù)報表；特殊實體；財務(wù)報告的相關(guān)會計規(guī)定的變更涉及的問題；實體的財務(wù)業(yè)績和財務(wù)狀況的評估；當(dāng)前的發(fā)展。

書籍目錄

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

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