BPP Learning Media所著的这本《P2公司报告(国际版和英国版ACCA课本)》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。
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书名 | P2公司报告(国际版和英国版ACCA课本) |
分类 | 人文社科-法律-法律法规 |
作者 | BPP Learning Media |
出版社 | 华中科技大学出版社 |
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简介 | 编辑推荐 BPP Learning Media所著的这本《P2公司报告(国际版和英国版ACCA课本)》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 instruments 8 Share-based payment 9 Provisions, 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 transactions 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 answer bank Index Review form |
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