(特價)FIA ACCA考試用書：P2 Corporate Reporting (INT&UK) Studytext P2 公司..
- 所屬分類：
英國特許公..
- 作者：
英國BPP出版有限公司 編
- 出版社：
華中科技大學出版社
- ISBN：9787560976440
- 出版日期：2012-1-1
-
原價：
￥220.00元
現(xiàn)價：￥0.00元
圖書簡介
本書指導你將以前課程中學到的知識和技能應用到評估財務報告準則和實務中去。內(nèi)容包括：會計師的職業(yè)和道德義務；財務報告框架；報告實體的財務業(yè)績；實體集團的財務報表；特殊實體；財務報告的相關(guān)會計規(guī)定的變更涉及的問題；實體的財務業(yè)績和財務狀況的評估；當前的發(fā)展。
目錄
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
