ACCA P2 ?· ACCA P2 Corporate reporting(INT.) Chapter 1 Introduction ACCA Lecturer: Roy Wang ACCA Research…

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  • Professional Accounting Education

    Provided by Academy of Professional Accounting (APA)

    Copyright ACCAspace.com ACCAspace ACCA

    ACCA P2 Corporate reporting(INT.)

    Chapter 1 Introduction

    ACCA Lecturer: Roy Wang

    ACCA Research Institute

  • Copyright ACCAspace.com ACCAspace ACCA 2

    Chapter 1 Introduction

    P2 2

    P2 Exam structure 1

    P2 2

  • Copyright ACCAspace.com ACCAspace ACCA 3

    Chapter 1 Introduction

    Exam structure

    Q1 consolidation (35+15)

    Q2\Q3 accounting standard 25

    Q4 current issue 25

  • Copyright ACCAspace.com ACCAspace ACCA 4

    Chapter 1 Introduction

    ASSET

    IAS2 IAS 2 INVENTORIES

    IAS 16 PPE

    IAS 23 BORROWING COSTS

    IAS 17 LEASES

    IAS 36 IMPAIRMENT OF ASSET

    IAS 38 INTANGIBLE ASSETS

    IAS 40 INVESTMENT PROPERTY

    IFRS 5 NON-CURRENT ASSETS HELD FOR SALE AND DISCONTINUED

    OPERATIONS

    IAS 41 AGRICULTURE

    FINANCIAL INSTRUMENT

  • Copyright ACCAspace.com ACCAspace ACCA 5

    Chapter 1 Introduction

    LIABILITY(EXPENSE)

    IAS 12 INCOME TAXES

    IAS 37 PROVISIONS,CONTINGENT LIABILITIES AND CONTINGENT

    ASSETS

    IAS 19 EMPLOYEE BENETITS

    IFRS 2 SHARE BASED PAYMENT

  • Copyright ACCAspace.com ACCAspace ACCA 6

    Chapter 1 Introduction

    INCOME

    IFRS 15 REVENUE FROM CONTRACTS WITH CUSTOMERS

    IAS 20 GOVERNMENT GRANTS

  • Copyright ACCAspace.com ACCAspace ACCA 7

    Chapter 1 Introduction

    OTHER

    IAS 1 PRESENTATION OF FINANCIAL STATEMENTS

    IAS 8 ACCOUNTING POLICIES,CHANGES IN ACCOUNTING ESTIMATES AND

    ERRORS

    IAS 10 EVENTS AFTER THE REPORTING PERIOD

    IAS24 RELATED PARTY DISCLOSURES

    IAS 34 INTERIM FINANCIAL REPORTING

    IFRS1 FIRST TIME ADOPTION OF INTERNATIONAL FINANCIAL REPORTING

    STANDARDS

    IFRS8 OPERATING STANDARDS

    IFRS 13 FV MEASUREMENT

    IFRS FOR SME

    MANAGEMENT COMMENTARY

    INTEGRATED REPORTING

  • Copyright ACCAspace.com ACCAspace ACCA 8

    Chapter 1 Introduction

  • Professional Accounting Education

    Provided by Academy of Professional Accounting (APA) ACCA Research Institute

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