Professional Accounting Education
Provided by Academy of Professional Accounting (APA)
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ACCA P2 Corporate reporting(INT.)
Chapter 1 Introduction
ACCA Lecturer: Roy Wang
ACCA Research Institute
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Chapter 1 Introduction
P2 准则介绍 2
P2 Exam structure 1
P2 学习方法 2
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Chapter 1 Introduction
Exam structure
Q1 consolidation (35+15)
Q2\Q3 accounting standard 25
Q4 current issue 25
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Chapter 1 Introduction
涉及准则
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
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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
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Chapter 1 Introduction
INCOME
IFRS 15 REVENUE FROM CONTRACTS WITH CUSTOMERS
IAS 20 GOVERNMENT GRANTS
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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
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Chapter 1 Introduction
学习方法
多练习好题
多动手写
Professional Accounting Education
Provided by Academy of Professional Accounting (APA) ACCA Research Institute
