以下是ACCA P2《公司报告》的讲义辅导：

        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:
 
　　Level 1: Knowledge and comprehension
 
　　Level 2: Application and analysis
 
　　Level 3: 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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