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[讲义&笔记(Notes)] 2012年ACCA考试《p2公司报告》讲义辅导1

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Gale 发表于 2012-7-16 16:02:06 | 显示全部楼层 |阅读模式
2012年ACCA考试《p2公司报告》讲义辅导1

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.
  Syllabus
  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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