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2015ACCA《P2公司报告》基础课程讲义1

来源：高顿网校 2015-07-31

　　高顿网校小编为各位学员整理了ACCA考试P2科目的基础讲义辅导，希望能够帮助大家更好地复习。
Aim of P2 Corporate Reporting

　　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

　　1. Discuss the professional and ethical duties of the accountant

　　2. Evaluate the financial reporting framework

　　3. Advise on and report the financial performance of entities

　　4. Prepare the financial statements of groups of entities in accordance with relevant accounting standards

　　5. Explain reporting issues relating to specialised entities

　　6. Discuss the implications of changes in accounting regulation on financial reporting

　　7. Appraise the financial performance and position of entities

　　8. Evaluate current development

　　Intellectual levels

　　The syllabus is designed to progressively broaden and deepen the

　　knowledge, skills and professional values demonstrated by the

　　students on their way through the qualification.

　　The specific capabilities within the detailed syllabuses and study

　　guide 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.

　　EXAM

　　Exam format – comprise two sections

　　Reading & planning time: 15 minutes

　　Section A – one compulsory case study　　　50 marks

　　SectionB–choice of 2 from 3 questions 2 x 25 = 50 marks

　　100 marks

　　Examiner: Graham Holt

　　Examinable Documents

　　The documents listed as being examinable are the latest that were issued prior to 30 th September 2010 and will be examinable in June and December 2011 examination sessions.

　　International Accounting Standards (IASs) / International Financial Reporting Standards (IFRSs)

　　IAS 1 Presentation of Financial Statements

　　IAS 2 Inventories

　　IAS 7 Statement of Cash Flows

　　IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors

　　IAS 10 Events after the Reporting Period

　　IAS 12 Income Taxes

　　IAS 16 Property, Plant and Equipment

　　IAS 17 Leases

　　IAS 18 Revenue

　　IAS 19 Employee Benefits

　　IAS 20 Accounting for Government Grants and Disclosure of

　　Government Assistance

　　IAS 21 The Effects of Changes in Foreign Exchange Rates

　　IAS 23 Borrowing Costs

　　IAS 24 Related Party Disclosures

　　IAS 27 Consolidated and Separate Financial Statements

　　IAS 28 Investments in Associates

　　IAS 31 Interests in Joint Ventures

　　IAS 32 Financial Instruments: Presentation

　　IAS 33 Earnings per Share

　　IAS 34 Interim Financial Reporting

　　IAS 36 Impairment of Assets

　　IAS 37 Provisions, Contingent Liabilities and Contingent Assets

　　IAS 38 Intangible Assets

　　IAS 39 Financial Instruments: Recognition and Measurement

　　IAS 40 Investment Property

　　IFRS 1 First-time Adoption of International Financial Reporting

　　Standards

　　IFRS 2 Share-based Payment

　　IFRS 3 Business Combinations

　　IFRS 5 Non-current Assets Held for Sale and Discontinued

　　Operations

　　IFRS 7 Financial Instruments: Disclosures

　　IFRS 8 Operating Segments

　　IFRS 9 Financial Instruments

　　IFRS For SMEs IFRS for small and medium sized entities

　　Other Statements

　　Framework for the Preparation and Presentation of Financial Statements

　　EDs, Discussion Papers and Other Documents

　　ED Simplifying earnings per share: Proposed amendments to

　　IAS 33

　　ED Improvements to IFRS 5

　　ED An improved conceptual framework for financial reporting.

　　Chapters 1 and 2

　　ED Fair value measurement

　　ED Management commentary

　　ED Financial instruments: amortised cost and impairment

　　ED Measurement of liabilities in IAS 37

　　ED Conceptual framework: the reporting entity

　　ED Defined benefit plans

　　ED Fair value option for financial liabilities

　　ED Presentation of items in other comprehensive income

　　ED Leases

　　ED Insurance contacts

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