Forum - CFA | ACCA | CAT - FIA | CIMA | CPA | MBA | FRM...

Forum đã chính thức chuyển sang hoạt động tại địa chỉ mới.

Mời bạn ghé thăm http://diendan.tailieutuhoc.net để cùng tham gia thảo luận.

Mua tài liệu CFA, ACCA, FIA, CIMA,... tốt nhất tại http://tailieutuhoc.net/

Trân trọng
Forum - CFA | ACCA | CAT - FIA | CIMA | CPA | MBA | FRM...

Liên kết & sẻ chia hành trình chinh phục CFA | ACCA | CAT - FIA | CIMA | CPA | MBA | FRM...


    ACCA P2 Exam Tips for December 2011 Exams - BPP

    Share

    minhlong
    Admin

    Tổng số bài gửi : 89
    Points : 264
    Reputation : 4
    Join date : 21/12/2011

    ACCA P2 Exam Tips for December 2011 Exams - BPP

    Bài gửi by minhlong on Thu Dec 22, 2011 1:56 am

    P2 Corporate Reporting(INT)

    Q1: group SOFP and/or SOCI including discontinued activities, acquisitions and disposals or a statement of cash flows, plus adjustments on other syllabus areas such as financial instruments, pensions, share-based paymentand impairments. Written part on a linked accounting adjustment and social/ethical/moral aspects of corporate reporting.

    Q2 & Q3:2 case study questions, one following a theme such as non-current assets, deferred tax, foreign currency, financial instruments, pensions, share-based payment, the other an industry-based question testing a range of standards such as accounting policies and the framework, leases, grants, IFRS for SMEs, reorganisations, provisions, events after the reporting period and related parties.

    Q4:discussion question e.g. revenue recognition, fair values, management commentary, improvements in performance measurement, leasing, including an application part with some computations.

      Hôm nay: Tue Dec 06, 2016 1:03 pm