更多服务

特色服务

找学习资源

查报考信息

看备考资讯

备考工具箱

报考指南

报考条件

就业前景

报考流程

考试日历

资料中心

注册流程

准考证

免费题库

全部

2015ACCA《P2公司报告》基础课程讲义2

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。
Part A REGULATORY AND ETHICAL FRAMEWORK

　　Financial reporting framework

　　- Corporate governance: is the system by which companies are directed and controlled (Cadbury Report).

　　- Conceptual framework

　　The IASB’s Framework provides the backbone of the IASB‘s conceptual framework. IASs were based on the IASB Framework.

　　A conceptual framework is a statement of generally accepted theoretical principles which form the frame of reference for financial reporting. These theoretical principles provide the basis for the development of new accounting standards and for the evaluation of those already in existence.

　　. Advantages and disadvantages of a conceptual framework

　　. Generally Accepted Accounting Principles (GAAP)

　　A conceptual framework for financial reporting can be defined as an attempt to codify existing GAAP in order to reappraise current accounting standards and to produce new standards.

　　The IASB’s framework: consists of seven sections

　　- The objective of financial statements

　　- Underlying assumptions

　　- Qualitative characteristics of financial statements

　　- The elements of financial statements

　　- Recognition of the elements of financial statements

　　- Measurement of the elements of financial statements

　　- Concepts of capital and capital maintenance

　　(**)

　　Qualitative characteristics:

　　Fundamental qualitative characteristics are:

　　(a)Relevance: predictive value or confirmatory value

　　(b)Faithful representation: information must be complete, neutral and free from material error (replacing ‘reliability)

　　Enhancing qualitative characteristics are:

　　(a)Comparability: achieved by consistency in use of the same accounting policies

　　(b)Verifiability: credibility, assurance that information faithfully represents the economic phenomena

　　(c)Timeliness: information is provided before it loses the capacity to influence decisions

　　(d)Understandability: for users who have a reasonable knowledge of business and economic activities and who are able to read a financial report; information should not be excluded on the grounds that it may be too complex/difficult for some users to understand. Enhanced when information is classified, characterized and presented clearly and concisely.

　　Revenue recognition

　　Accruals accounting is based on the matching of costs with the revenue they generate.

　　IAS 18 Revenue is concerned with the recognition of revenues arising from fairly common transactions.

　　- The sale of goods

　　- The rendering of services

　　- The use by others of enterprise assets yielding interest, royalties and dividends

　　Generally revenue is recognized when the entity has transferred to the buyer the significant risks and rewards of ownership and when the revenue can be measured reliably.

　　Interest, royalties and dividends are included as income because they arise from the use of an entity’s assets by other parties.

　　Interest is the charge for the use of cash or cash equivalents or amounts due to the entity.

　　Royalties are charges for the use of non-current assets of the entity, e.g. patents, computer software and trademarks.

　　Dividends are distributions of profit to holders of equity investments, in proportion with their holdings, of each relevant class of capital.

　　- Definition：

　　Revenue：is the gross inflow of economic benefits during the period arising in the course of the ordinary activities of an enterprise when those inflows result in increases in equity, other than increases relating to contributions from equity participants.

　　Ie, Revenue does not include sales taxes, value added taxes or goods and service taxes which are only collected for third parties.

　　Fair value: is the amount for which an asset could be exchanged, or a liability settled, between knowledgeable, willing parties in an arm’s length transaction.

　　Sale of goods:

　　Ie. Where revenue and expenses cannot be estimated reliably, then revenue cannot be recognized, any consideration which has already been received is treated as a liability.

　　Rendering of services:

　　Revenue is recognized only to the extent of the expenses recognized that are recoverable.

　　If the costs are not likely to be reimbursed, then they must be recognized as an expense.

　　高顿网校温馨提醒

　　各位考生，2015年ACCA备考已经开始，为了方便各位学员能更加系统地掌握考试大纲的重点知识，帮助大家充分备考，体验实战，高顿网校开通了全免费的ACCA题库（包括精题真题和全真模考系统），题库里附有详细的答案解析，学员可以通过多种题型加强练习。戳这里进入ACCA免费题库>>>

ACCA网络课程	课程专业名称	讲师	试听
85%的人正在学习该课程	ACCA 全维度网课体验课程实景课堂与独立录制覆盖所有知识点，根据学习计划推进学习进度	高顿名师
70%的人正在学习该课程	ACCA网课全科卡（8.2折）为零基础刚开始学习ACCA的学员特别定制	高顿名师

　　ACCA考试免费题库【手机题库下载】| 在线直播

　　ACCA高清网课免费体验 ACCA名师精品班免费试听

　　精彩推荐：

ACCA到底是什么意思？

ACCA特许公认会计师职业发展与分析

2015年9月ACCA考试常见问题解析

2015年9月ACCA备考辅导专题　　2014年ACCA考试真题和答案汇总

版权声明：本条内容自发布之日起，有效期为一个月。凡本网站注明“来源高顿教育”或“来源高顿网校”或“来源高顿”的所有作品，均为本网站合法拥有版权的作品，未经本网站授权，任何媒体、网站、个人不得转载、链接、转帖或以其他方式使用。经本网站合法授权的，应在授权范围内使用，且使用时必须注明“来源高顿教育”或“来源高顿网校”或“来源高顿”，并不得对作品中出现的“高顿”字样进行删减、替换等。违反上述声明者，本网站将依法追究其法律责任。本网站的部分资料转载自互联网，均尽力标明作者和出处。本网站转载的目的在于传递更多信息，并不意味着赞同其观点或证实其描述，本网站不对其真实性负责。如您认为本网站刊载作品涉及版权等问题，请与本网站联系(邮箱fawu@gaodun.com，电话：021-31587497)，本网站核实确认后会尽快予以处理。

展开全文咨询在线

点一下领资料

【整理版】ACCA各科目历年真题

真题高频考点，刷题全靠这份资料

下载合集

acca全科学习思维导图

梳理核心考点，一图看懂全部章节

下载合集

2023年acca考纲解析

覆盖科目重难点,备考按照计划走

acca备考热门问题解答

acca考试怎么搭配科目？: 建议优先选择相关联的科目进行搭配报考，这样可以提高备考效率，减轻备考压力，1、F1-F4：为随时机考科目，难度较低，这里可以自行随意选择考试顺序。2、F5-F9：如果你的工作的和财务会计或者审计有关、或者你比较擅长财务和审计的话，推荐先考F7和F8。你可以选择一起考ACCA考试科目F7和F8或者先考F7（8）再考F8（7），这就要取决你一次想考几门。3、P阶段：选修科目中，建议企业首选AFM！第二部分科目进行选择，如果AA和SBR掌握学生更好，可以通过选择AAA，如果SBL掌握的好，可以自己选择APM。