P2公司報(bào)告

內(nèi)容概要

　　《ACCA P2 公司報(bào)告（國(guó)際版和英國(guó)版）》指導(dǎo)你將以前課程中學(xué)到的知識(shí)和技能應(yīng)用到評(píng)估財(cái)務(wù)報(bào)告準(zhǔn)則和實(shí)務(wù)中去。內(nèi)容包括：會(huì)計(jì)師的職業(yè)和道德義務(wù)；財(cái)務(wù)報(bào)告框架；報(bào)告實(shí)體的財(cái)務(wù)業(yè)績(jī)；實(shí)體集團(tuán)的財(cái)務(wù)報(bào)表；特殊實(shí)體；財(cái)務(wù)報(bào)告的相關(guān)會(huì)計(jì)規(guī)定的變更涉及的問(wèn)題；實(shí)體的財(cái)務(wù)業(yè)績(jī)和財(cái)務(wù)狀況的評(píng)估；當(dāng)前的發(fā)展。

書(shū)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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