ACCA考试教材P2公司报告(CR).pdfVIP

Corporate Reporting Paper P2 (International) Course Notes ACP2CN07 (INT) P2 Corporate Reporting (International) Study Programme Page Introduction to the paper and the course (ii) 1 The financial reporting framework 1.1 2 Professional and ethical duty of the accountant 2.1 3 Home study chapter: Environmental and social reporting 3.1 4 Non-current assets 4.1 5 Employee benefits 5.1 6 Income taxes 6.1 End of Day 1 – refer to Course Companion for Home Study Progress test 1 7 Financial instruments 7.1 8 Share-based payment 8.1 9 Provisions, contingencies and events after the balance sheet date 9.1 10 Related parties 10.1 11 Leases 11.1 End of Day 2 – refer to Course Companion for Home Study Progress test 2 Course exam 1 12 Revision of basic groups 12.1 13 Complex groups 13.1 14 Changes in group structures 14.1 15 Continuing and discontinued interests 15.1 End of Day 3 – refer to Course Companion for Home Study Progress test 3