(ACCAP2公司报告基础课程讲义1.docVIP

ACCA《P2公司报告》基础课程讲义(1) 本文由高顿ACCA整理发布，转载请注明出处 　　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 ? 　　2012ACCA《P2公司报告》基础课程讲义（1） ? 　　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. ? 　　Internat