P2 Corporate Reporting (INT&UK) Studytext P2 公司报告(国际版和英国版)课本 ACCA

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  • 版 次:1
  • 页 数:614
  • 字 数:1025000
  • 印刷时间:2012年01月01日
  • 开 本:大16开
  • 纸 张:胶版纸
  • 包 装:平装
  • 是否套装:否
  • 国际标准书号ISBN:9787560976440
作者:英国BPP出版有限公司 编出版社:华中科技大学出版社出版时间:2012年01月 
内容简介

     BPP Learning Media所著的这本《P2公司报告(国际版和英国版ACCA课本)》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。

目  录
Introduction
Helping you to pass - the ONLY P2 Study Text reviewed by the
examiner
Studying P2
Important note for UK students
The exam paper
Part A  Regulatory and ethical framework
1  Financial reporting framework
2  Professional and ethical duty of the accountant
3  Environmental and social reporting
Part B  Accounting standards
4  Non-current assets
5  Employee benefits
6  Income taxes
7  Financial itruments
8  Share-based payment
9  Provisio, contingencies and events after the reporting period
10  Related parties
11  Leases
Part C  Group financial statements
12  Revision of basic groups
13  Complex groups
14  Changes in group structures
15  Continuing and discontinued interests
16  Foreign currency traactio and entities
17  Group statements of cash flows
Part D  Performance reporting
18  Performance reporting
19  Current developments
20  Reporting for specialised entities
21  Reporting for small and medium-sized entities
Mathematical tables
Exam question and awer bank
Index
Review form

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