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2015年ACCA P2 公司报告考试大纲

来源：高顿网校 2015-03-25

　　Corporate Reporting （INT）

　　（P2） December 2014 to

　　June 2015

　　This syllabus and study guide is designed to help

　　with planning study and to provide detailed

　　information on what could be assessed in

　　any examination session.

　　THE STRUCTURE OF THE SYLLABUS AND

　　STUDY GUIDE

　　Relational diagram of paper with other papers

　　This diagram shows direct and indirect links

　　between this paper and other papers preceding or

　　following it. Some papers are directly underpinned

　　by other papers such as Advanced Performance

　　Management by Performance Management. These

　　links are shown as solid line arrows. Other papers

　　only have indirect relationships with each other

　　such as links existing between the accounting and

　　auditing papers. The links between these are shown

　　as dotted line arrows. This diagram indicates where

　　you are expected to have underpinning knowledge

　　and where it would be useful to review previous

　　learning before undertaking study.

　　Overall aim of the syllabus

　　This explains briefly the overall objective of the

　　paper and indicates in the broadest sense the

　　capabilities to be developed within the paper.

　　Main capabilities

　　This paper’s aim is broken down into several main

　　capabilities which divide the syllabus and study

　　guide into discrete sections.

　　Relational diagram of the main capabilities

　　This diagram illustrates the flows and links between

　　the main capabilities （sections） of the syllabus and

　　should be used as an aid to planning teaching and

　　learning in a structured way.

　　Syllabus rationale

　　This is a narrative explaining how the syllabus is

　　structured and how the main capabilities are linked.

　　The rationale also explains in further detail what the

　　examination intends to assess and why.

　　Detailed syllabus

　　This shows the breakdown of the main capabilities

　　（sections） of the syllabus into subject areas. This is

　　the blueprint for the detailed study guide.

　　Approach to examining the syllabus

　　This section briefly explains the structure of the

　　examination and how it is assessed.

　　Study Guide

　　This is the main document that students, learning

　　and content providers should use as the basis of

　　their studies, instruction and materials.

　　Examinations will be based on the detail of the

　　study guide which comprehensively identifies what

　　could be assessed in any examination session.

　　The study guide is a precise reflection and

　　breakdown of the syllabus. It is divided into sections

　　based on the main capabilities identified in the

　　syllabus. These sections are divided into subject

　　areas which relate to the sub-capabilities included

　　in the detailed syllabus. Subject areas are broken

　　down into sub-headings which describe the detailed

　　outcomes that could be assessed in examinations.

　　These outcomes are described using verbs

　　indicating what exams may require students to

　　demonstrate, and the broad intellectual level at

　　which these may need to be demonstrated

　　（*see intellectual levels below）。

　　INTELLECTUAL LEVELS

　　The syllabus is designed to progressively broaden

　　and deepen the knowledge, skills and professional

　　values demonstrated by the student on their way

　　through the qualification.

　　The specific capabilities within the detailed

　　syllabuses and study guides are assessed at one of

　　three intellectual or cognitive levels:

　　LevelⅠ: Knowledge and comprehension

　　LevelⅡ: Application and analysis

　　LevelⅢ: Synthesis and evaluation

　　Very broadly, these intellectual levels relate to the

　　three cognitive levels at which the Knowledge

　　module, the Skills module and the Professional level

　　are assessed.

　　Each subject area in the detailed study guide

　　included in this document is given a 1, 2, or

　　3 superscript, denoting intellectual level, marked at

　　the end of each relevant line. This gives an

　　indication of the intellectual depth at which an area

　　could be assessed within the examination. However,

　　while level 1 broadly equates with the Knowledge

　　module, level 2 equates to the Skills module and

　　level 3 to the Professional level, some lower level

　　skills can continue to be assessed as the student

　　progresses through each module and level. This

　　reflects that at each stage of study there will be a

　　requirement to broaden, as well as deepen

　　capabilities. It is also possible that occasionally

　　some higher level capabilities may be assessed at

　　lower levels.

　　LEARNING HOURS AND EDUCATION

　　RECOGNITION

　　The ACCA qualification does not prescribe or

　　recommend any particular number of learning hours

　　for examinations because study and learning

　　patterns and styles vary greatly between people and

　　organisations. This also recognises the wide

　　diversity of personal, professional and educational

　　circumstances in which ACCA students find

　　themselves.

　　As a member of the International Federation of

　　Accountants, ACCA seeks to enhance the education

　　recognition of its qualification on both national and

　　international education frameworks, and with

　　educational authorities and partners globally. In

　　doing so, ACCA aims to ensure that its qualifications

　　are recognized and valued by governments,

　　regulatory authorities and employers across all

　　sectors. To this end, ACCA qualifications are

　　currently recognized on the education frameworks in

　　several countries. Please refer to your national

　　education framework regulator for further

　　information.

　　Each syllabus contains between 23 and 35 main

　　subject area headings depending on the nature of

　　the subject and how these areas have been broken

　　down.

　　GUIDE TO EXAM STRUCTURE

　　The structure of examinations varies within and

　　between modules and levels.

　　The Fundamentals level examinations contain

　　100% compulsory questions to encourage

　　candidates to study across the breadth of each

　　syllabus.

　　The Knowledge module is assessed by equivalent

　　two-hour paper based and computer based

　　examinations.

　　The Skills module examinations F5-F9 are all paper

　　based three-hour papers containing a mix of

　　objective and longer type questions. The Corporate

　　and Business Law （F4） paper is a two- hour

　　computer based objective test examination which is

　　also available as a paper based version from the

　　December 2014 examination session.

　　The Professional level papers are all three-hour

　　paper based examinations, all containing two

　　sections. Section A is compulsory, but there will be

　　some choice offered in Section B.

　　For all three hour examination papers, ACCA has

　　introduced 15 minutes reading and planning time.

　　This additional time is allowed at the beginning of

　　each three-hour examination to allow candidates to

　　read the questions and to begin planning their

　　answers before they start writing in their answer

　　books. This time should be used to ensure that all

　　the information and exam requirements are properly

　　read and understood.

　　During reading and planning time candidates may

　　only annotate their question paper. They may not

　　write anything in their answer booklets until told to

　　do so by the invigilator.

　　The Essentials module papers all have a Section A

　　containing a major case study question with all

　　requirements totalling 50 marks relating to this

　　case. Section B gives students a choice of two from

　　three 25 mark questions.

　　Section A of both the P4 and P5 Options papers

　　contain one 50 mark compulsory question, and

　　Section B will offer a choice of two from three

　　questions each worth 25 marks each.

　　Section A of each of the P6 and P7 Options papers

　　contains 60 compulsory marks from two questions;

　　question 1 attracting 35 marks, and question 2

　　attracting 25 marks. Section B of both these

　　Options papers will offer a choice of two from three

　　questions, with each question attracting 20 marks.

　　All Professional level exams contain four

　　professional marks.

　　The pass mark for all ACCA Qualification

　　examination papers is 50%.

　　GUIDE TO EXAMINATION ASSESSMENT

　　ACCA reserves the right to examine anything

　　contained within the study guide at any examination

　　session. This includes knowledge, techniques,

　　principles, theories, and concepts as specified.

　　For the financial accounting, audit and assurance,

　　law and tax papers except where indicated

　　otherwise, ACCA will publish examinable

　　documents once a year to indicate exactly

　　what regulations and legislation could potentially be

　　assessed within identified examination sessions

　　For paper based examinations regulation issued or

　　legislation passed on or before 31st August annually,

　　will be examinable from 1st September of the

　　following year to 31st August t of the year after that.

　　Please refer to the examinable documents for the

　　paper （where relevant） for further information.

　　Regulation issued or legislation passed in

　　accordance with the above dates may be

　　examinable even if the effective date is in the future.

　　The term issued or passed relates to when

　　regulation or legislation has been formally approved.

　　The term effective relates to when regulation or

　　legislation must be applied to an entity transactions

　　and business practices.

　　The study guide offers more detailed guidance on

　　the depth and level at which the examinable

　　documents will be examined. The study guide

　　should therefore be read in conjunction with the

　　examinable documents list.

　　Syllabus

　　AIM

　　To apply knowledge, skills and exercise professional

　　judgement in the application and evaluation of

　　financial reporting principles and practices in a

　　range of business contexts and situations.

　　MAIN CAPABILITIES

　　On successful completion of this paper candidates

　　should be able to:

　　A Discuss the professional and ethical duties of

　　the accountant

　　B Evaluate the financial reporting framework

　　C Advise on and report the financial

　　performance of entities

　　D Prepare the financial statements of groups of

　　entities in accordance with relevant

　　accounting standards

　　E Explain reporting issues relating to

　　specialised entities

　　F Discuss the implications of changes in

　　accounting regulation on financial reporting

　　G Appraise the financial performance and

　　position of entities

　　H Evaluate current developments

　　RELATIONAL DIAGRAM OF MAIN CAPABILITIES

　　FA （F3）

　　FR （F7）

　　（P2）

　　AAA

　　（P7）

　　The appraisal of financial

　　performance and position of

　　entities （G）

　　Financial statements of

　　groups of entities （D）

　　Current developments

　　（H）

　　The financial

　　reporting framework （B）

　　The professional and

　　ethical duty of the

　　accountant （A）

　　Reporting

　　the financial

　　performance of entities （C）

　　Implications of changes in

　　accounting regulation on

　　financial reporting （F）

　　Specialised

　　entities （E）

　　RATIONALE

　　The syllabus for Paper P2, Corporate Reporting,

　　assumes knowledge acquired at the Fundamentals

　　level including the core technical capabilities to

　　prepare and analyse financial reports for single and

　　combined entities.

　　The Paper P2 syllabus takes the subject into greater

　　depth and contextualises the role of the accountant

　　as a professional steward and adviser/analyst by

　　initially exploring the wider professional duties and

　　responsibilities of the accountant to the stakeholders

　　of an organisation.

　　The syllabus examines the financial reporting

　　framework within which the accountant operates

　　and examines detailed financial reporting

　　requirements for entities leading to the preparation

　　of group financial reports in accordance with

　　generally accepted accounting practice and relevant

　　standards.

　　The syllabus then deals with the nature of reporting

　　for specialised entities including not-for-profit and

　　small and medium-sized enterprises.

　　The final sections of the syllabus explore – in more

　　depth – the role of the accountant as financial

　　analyst and adviser through the assessment of

　　financial performance and position of entities, and

　　the accountant’s role in assessing and advising on

　　the implications of accounting regulation on

　　corporate reporting.

　　Finally, the syllabus covers the evaluation of current

　　developments and their implications for financial

　　reporting.

　　DETAILED SYLLABUS

　　A The professional and ethical duty of the

　　accountant

　　1. Professional behaviour and compliance with

　　accounting standards

　　2. Ethical requirements of corporate reporting

　　and the consequences of unethical behaviour

　　3. Social responsibility

　　B The financial reporting framework

　　1. The applications, strengths and weaknesses of

　　an accounting framework

　　2. Critical evaluation of principles and practices

　　C Reporting the financial performance of entities

　　1. Performance reporting

　　2. Non-current assets

　　3. Financial instruments

　　4. Leases

　　5. Segment reporting

　　6. Employee benefits

　　7. Income taxes

　　8. Provisions, contingencies and events after the

　　reporting date

　　9. Related parties

　　10. Share-based payment

　　11. Reporting requirements of small and mediumsized

　　entities （SMEs）

　　D Financial statements of groups of entities

　　1. Group accounting including statements of cash

　　flows

　　2. Continuing and discontinued interests

　　3. Changes in group structures

　　4. Foreign transactions and entities

　　E Specialised entities and specialised

　　transactions

　　1. Financial reporting in specialised, not-for-profit

　　and public sector entities

　　2. Entity reconstructions

　　F Implications of changes in accounting

　　regulation on financial reporting

　　1. The effect of changes in accounting standards

　　on accounting systems

　　2. Proposed changes to accounting standards

　　G The appraisal of financial performance and

　　position of entities

　　1. The creation of suitable accounting policies

　　2. Analysis and interpretation of financial

　　information and measurement of performance

　　H Current developments

　　1. Environmental and social reporting

　　2. Convergence between national and

　　international reporting standards

　　3. Current reporting issues

　　APPROACH TO EXAMINING THE SYLLABUS

　　The syllabus is assessed by a three-hour paperbased

　　examination. It examines professional

　　competences within the corporate reporting

　　environment.

　　Students will be examined on concepts, theories,

　　and principles, and on their ability to question and

　　comment on proposed accounting treatments.

　　Students should be capable of relating professional

　　issues to relevant concepts and practical situations.

　　The evaluation of alternative accounting practices

　　and the identification and prioritisation of issues will

　　be a key element of the paper. Professional and

　　ethical judgement will need to be exercised,

　　together with the integration of technical knowledge

　　when addressing corporate reporting issues in a

　　business context.

　　Global issues will be addressed via the current

　　issues questions on the paper. Students will be

　　required to adopt either a stakeholder or an external

　　focus in answering questions and to demonstrate

　　personal skills such as problem solving, dealing with

　　information and decision making.

　　The paper also deals with specific professional

　　knowledge appropriate to the preparation and

　　presentation of consolidated and other financial

　　statements from accounting data, to conform with

　　accounting standards.

　　The paper will comprise two sections.

　　Section A Compulsory question 50 marks

　　Section B 2 from 3 questions of

　　25 marks each 50 marks

　　100 marks

　　Section A will consist of one scenario based

　　question worth 50 marks. It will deal with the

　　preparation of consolidated financial statements

　　including group statements of cash flows and with

　　issues in financial reporting.

　　Students will be required to answer two out of three

　　questions in Section B, which will normally

　　comprise two questions which will be scenario or

　　case-study based and one essay question which

　　may have some computational element. Section B

　　could deal with any aspects of the syllabus.

　　Study Guide

　　A THE PROFESSIONAL AND ETHICAL DUTIES

　　OF THE ACCOUNTANT

　　1. Professional behaviour and compliance with

　　accounting standards

　　a） Appraise and discuss the ethical and

　　professional issues in advising on corporate

　　reporting.[3]

　　b） Assess the relevance and importance of ethical

　　and professional issues in complying with

　　accounting standards.[3]

　　2. Ethical requirements of corporate reporting and

　　the consequences of unethical behaviour

　　a） Appraise the potential ethical implications of

　　professional and managerial decisions in the

　　preparation of corporate reports.[3]

　　b） Assess the consequences of not upholding

　　ethical principles in the preparation of

　　corporate reports.[3]

　　3. Social Responsibility

　　a） Discuss the increased demand for transparency

　　in corporate reports, and the emergence of

　　non-financial reporting standards.[3]

　　b） Discuss the progress towards a framework for

　　integrated reporting.[3]

　　B THE FINANCIAL REPORTING FRAMEWORK

　　1. The applications, strengths and weaknesses of

　　an accounting framework

　　a） Evaluate the valuation models adopted by

　　standard setters.[3]

　　b） Discuss the use of an accounting framework in

　　underpinning the production of accounting

　　standards.[3]

　　c） Assess the success of such a framework in

　　introducing rigorous and consistent accounting

　　standards.[3]

　　2. Critical evaluation of principles and practices

　　a） Identify the relationship between accounting

　　theory and practice.[2]

　　b） Critically evaluate accounting principles and

　　practices used in corporate reporting.[3]

　　C REPORTING THE FINANCIAL PERFORMANCE

　　OF ENTITIES

　　1. Performance reporting

　　a） Prepare reports relating to corporate

　　performance for external stakeholders.[3]

　　b） Discuss the issues relating to the recognition of

　　revenue.[3]

　　c） Evaluate proposed changes to reporting

　　financial performance.[3]

　　2. Non-current assets

　　a） Apply and discuss the timing of the recognition

　　of non-current assets and the determination of

　　their carrying amounts including impairments

　　and revaluations.[3]

　　b） Apply and discuss the treatment of non-current

　　assets held for sale.[3]

　　c） Apply and discuss the accounting treatment of

　　investment properties including classification,

　　recognition and measurement issues.[3]

　　d） Apply and discuss the accounting treatment of

　　intangible assets including the criteria for

　　recognition and measurement subsequent to

　　acquisition and classification.[3]

　　3. Financial Instruments

　　a） Apply and discuss the recognition and derecognition

　　of financial assets and financial

　　liabilities.[2]

　　b） Apply and discuss the classification of financial

　　assets and financial liabilities and their

　　measurement.[2]

　　c） Apply and discuss the treatment of gains and

　　losses arising on financial assets and financial

　　liabilities.[2]

　　d） Apply and discuss the treatment of

　　impairments of financial assets.[2]

　　e） Account for derivative financial instruments,

　　and simple embedded derivatives.[2]

　　f） Outline the principles of hedge accounting and

　　account for fair value hedges and cash flow

　　hedges including hedge effectiveness.[2]

　　4. Leases

　　a） Apply and discuss the classification of leases

　　and accounting for leases by lessors and

　　lessees.[3]

　　b） Account for and discuss sale and leaseback

　　transactions.[3]

　　5. Segment Reporting

　　a） Determine the nature and extent of reportable

　　segments.[3]

　　b） Specify and discuss the nature of segment

　　information to be disclosed.[3]

　　6. Employee Benefits

　　a） Apply and discuss the accounting treatment of

　　short term and long term employee benefits.

　　[3]

　　b） Apply and discuss the accounting treatment of

　　defined contribution and defined benefit plans.

　　[3]

　　c） Account for gains and losses on settlements

　　and curtailments.[2]

　　d） Account for the “Asset Ceiling” test and the

　　reporting of actuarial gains and losses.[2]

　　7. Income taxes

　　a） Apply and discuss the recognition and

　　measurement of deferred tax liabilities and

　　deferred tax assets.[3]

　　b） Determine the recognition of tax expense or

　　income and its inclusion in the financial

　　statements.[3]

　　8. Provisions, contingencies and events after the

　　reporting date

　　a） Apply and discuss the recognition, derecognition

　　and measurement of provisions,

　　contingent liabilities and contingent assets

　　including environmental provisions.[3]

　　b） Calculate and discuss restructuring

　　provisions.[3]

　　c） Apply and discuss the accounting for events

　　after the reporting date.[3]

　　d） Determine and report going concern issues

　　arising after the reporting date.[3]

　　9. Related parties

　　a） Determine the parties considered to be related

　　to an entity.[3]

　　b） Identify the implications of related party

　　relationships and the need for disclosure.[3]

　　10. Share based payment

　　a） Apply and discuss the recognition and

　　measurement criteria for share-based payment

　　transactions.[3]

　　b） Account for modifications, cancellations and

　　settlements of share based payment

　　transactions.[2]

　　11. Reporting requirements of small and mediumsized

　　entities （SMEs）

　　a） Discuss solutions to the problem of differential

　　financial reporting.[3]

　　b） Discuss the accounting treatments not

　　allowable under the IFRS for SMEs including

　　the revaluation model for certain assets [3]

　　c） Discuss and apply the simplifications

　　introduced by the IFRS for SMEs including

　　accounting for goodwill and intangible assets,

　　financial instruments, defined benefit schemes,

　　exchange differences and associates and joint

　　ventures. [3]

　　D FINANCIAL STATEMENTS OF GROUPS OF

　　ENTITIES

　　1. Group accounting including statements of cash

　　flows

　　a） Apply the method of accounting for business

　　combinations including complex group

　　structures.[3]

　　b） Apply the principles in determining the cost of

　　a business combination.[3]

　　c） Apply the recognition and measurement criteria

　　for identifiable acquired assets and liabilities

　　and goodwill including step acquisitions.[3]

　　d） Apply and discuss the criteria used to identify a

　　subsidiary and an associate.[3]

　　e） Determine and apply appropriate procedures to

　　be used in preparing group financial

　　statements.[3]

　　f） Identify and outline:

　　- the circumstances in which a group is

　　required to prepare consolidated financial

　　statements.[2]

　　- the circumstances when a group may claim

　　and exemption from the preparation of

　　consolidated financial statements.[2]

　　- why directors may not wish to consolidate a

　　subsidiary and where this is permitted.[2]

　　g） Apply the equity method of accounting for

　　associates.[3]

　　h） Outline and apply the key definitions and

　　accounting methods which relate to interests in

　　joint arrangements.[3]

　　i） Prepare and discuss group statements of cash

　　flows.[3]

　　2. Continuing and discontinued interests

　　a） Prepare group financial statements where

　　activities have been discontinued, or have been

　　acquired or disposed of in the period.[3]

　　b） Apply and discuss the treatment of a subsidiary

　　which has been acquired exclusively with a

　　view to subsequent disposal.[3]

　　3. Changes in group structures

　　a） Discuss the reasons behind a group

　　reorganisation.[3]

　　b） Evaluate and assess the principal terms of a

　　proposed group reorganisation.[3]

　　4. Foreign transactions and entities

　　a） Outline and apply the translation of foreign

　　currency amounts and transactions into the

　　functional currency and the presentational

　　currency.[3]

　　b） Account for the consolidation of foreign

　　operations and their disposal.[2]

　　E SPECIALISED ENTITIES AND SPECIALISED

　　TRANSACTIONS

　　1. Financial reporting in specialised, not-for-profit

　　and public sector entities

　　a） Apply knowledge from the syllabus to

　　straightforward transactions and events arising

　　in specialised, not-for-profit, and public sector

　　entities. [3]

　　2. Entity reconstructions

　　a） Identify when an entity may no longer be

　　viewed as a going concern or uncertainty exists

　　surrounding the going concern status.[2]

　　b） Identify and outline the circumstances in which

　　a reconstruction would be an appropriate

　　alternative to a company liquidation.[2]

　　c） Outline the appropriate accounting treatment

　　required relating to reconstructions.[2]

　　F IMPLICATIONS OF CHANGES IN

　　ACCOUNTING REGULATION ON FINANCIAL

　　REPORTING

　　1. The effect of changes in accounting standards

　　on accounting systems

　　a） Apply and discuss the accounting implications

　　of the first time adoption of a body of new

　　accounting standards.[3]

　　2. Proposed changes to accounting standards

　　a） Identify issues and deficiencies which have led

　　to a proposed change to an accounting

　　standard.[2]

　　G THE APPRAISAL OF FINANCIAL

　　PERFORMANCE AND POSITION OF ENTITIES

　　1. The creation of suitable accounting policies

　　a） Develop accounting policies for an entity which

　　meet the entity’s reporting requirements.[3]

　　b） Identify accounting treatments adopted in

　　financial statements and assess their suitability

　　and acceptability.[3]

　　2. Analysis and interpretation of financial

　　information and measurement of performance

　　a） Select and calculate relevant indicators of

　　financial and non-financial performance.[3]

　　b） Identify and evaluate significant features and

　　issues in financial statements.[3]

　　c） Highlight inconsistencies in financial

　　information through analysis and application of

　　knowledge.[3]

　　d） Make inferences from the analysis of

　　information taking into account the limitation

　　of the information, the analytical methods used

　　and the business environment in which the

　　entity operates.[3]

　　H CURRENT DEVELOPMENTS

　　1. Environmental and social reporting

　　a） Appraise the impact of environmental, social,

　　and ethical factors on performance

　　measurement.[3]

　　b） Evaluate current reporting requirements in the

　　area including the development of integrated

　　reporting.[3]

　　c） Discuss why entities might include disclosures

　　relating to the environment and society.[3]

　　2. Convergence between national and

　　international reporting standards

　　a） Evaluate the implications of worldwide

　　convergence with International Financial

　　Reporting Standards.[3]

　　b） Discuss the influence of national regulators on

　　international financial reporting.[2]

　　3. Current reporting issues

　　a） Discuss current issues in corporate reporting.[3]

　　NOTE OF SIGNIFICANT CHANGES TO STUDY

　　GUIDE PAPER P2 INT

　　ACCA periodically reviews its qualification syllabuses so that they fully meet the needs of stakeholders such as

　　employers, students, regulatory and advisory bodies and learning providers.

　　Table 1 – Additions to P2 INT

　　There have not been any additions to the study guide for the exam year commencing 1 September 2014.

　　However there have been minor amendments to the wording of some of the study guide outcomes corresponding

　　to changes within examinable documents.

　　Section and subject area Syllabus content

　　A3 b） Discuss the progress towards a framework for

　　integrated reporting

　　H1b） Evaluate current reporting requirements in the area

　　including the draft Integrated Reporting Framework

　　E1a） Apply knowledge from the syllabus to straightforward

　　transactions and events arising in specialised, not-forprofit,

　　and public sector entities.

　　（The inclusion of IAS 41 Agriculture in the examinable

　　documents for this paper means that this is a business

　　sector that could now be examined under this

　　outcome.）

　　Table 2 – Deletions to P2 INT

　　There have not been two specific deletions from the study guide for the exam year commencing 1 September

　　2014 as detailed in the table below. . However there have also been changes made within the examinable

　　documents, particularly in respect of exposure drafts that may be examined.

　　Section and subject area （in prior year study guide） Syllabus content

　　C11 a） Outline the principal considerations in developing a set

　　of accounting standards for SMEs

　　C 11 c） Discuss the reasons why the IFRS for SMEs does not

　　address certain topics.

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