(特价)FIA ACCA考试用书：P2 Corporate Reporting (INT&UK) Studytext P2 公司..
- 所属分类：
英国特许公..
- 作者：
英国BPP出版有限公司 编
- 出版社：
华中科技大学出版社
- ISBN：9787560976440
- 出版日期：2012-1-1
- 原价：
￥220.00元
现价：￥0.00元
图书简介
本书指导你将以前课程中学到的知识和技能应用到评估财务报告准则和实务中去。内容包括：会计师的职业和道德义务；财务报告框架；报告实体的财务业绩；实体集团的财务报表；特殊实体；财务报告的相关会计规定的变更涉及的问题；实体的财务业绩和财务状况的评估；当前的发展。
目录
Introduction
Helping you to pass - the ONLY P2 Study Text reviewed by the examiner
Studying P2
Important note for UK students
The exam paper
Part A Regulatory and ethical framework
1 Financial reporting framework
2 Professional and ethical duty of the accountant
3 Environmental and social reporting
Part B Accounting standards
4 Non-current assets
5 Employee benefits
6 Income taxes
7 Financial i truments
8 Share-based payment
9 Provisio ， contingencies and events after the reporting period
10 Related parties
11 Leases
Part C Group financial statements
12 Revision of basic groups
13 Complex groups
14 Changes in group structures
15 Continuing and discontinued interests
16 Foreign currency tra actio and entities
17 Group statements of cash flows
Part D Performance reporting
18 Performance reporting
19 Current developments
20 Reporting for specialised entities
21 Reporting for small and medium-sized entities
Mathematical tables
Exam question and a wer bank
Index
Review form
