ACCAP2公司报告基础课程讲义

1、高顿财经GOLDEN FINANCE全球财经教育领异品牌ACCAP2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 Report ingTo apply kno wledge, skills and exercise professi onal judgeme nt in the applicati on and evaluati on of finan cial report ing prin ciples and practices in a range of bus in ess con texts and situati on

2、s.Syllabus2012ACCAP2公司报告基础课程讲义（1）Main capabilities1. Discuss the professi onal and ethical duties of the acco untant2. Evaluate the finan cial report ing framework3. Advise on and report the finan cial performa nee of en tities4. Prepare the finan cial stateme nts of groups of en tities in accorda n

3、ee with releva nt acco unting sta ndards5. Explain reporting issues relating to specialised entities6. Discuss the implications of changes in accounting regulation on financial reporting7. Appraise the finan cial performa nee and positi on of en tities8. Evaluate curre nt developme ntIn tellectual l

4、evelsThe syllabus is desig ned to progressively broade n and deepe n thekno wledge, skills and professi onal values dem on strated by thestudents on their way through the qualification.The specific capabilities with in the detailed syllabuses and studyguide are assessed at one of three in tellectual

5、 or cog nitive levels:Level 1: Kno wledge and comprehe nsionLevel 2: Applicati on and an alysisLevel 3: Syn thesis and evaluati onVery broadly, these in tellectual levels relate to the three cog nitivelevels at which the Knowledge module, the Skills module and theProfessi on al level are assessed.EX

6、AMExam format - comprise two sect ionsReadi ng & pla nning time: 15 minu tesSection A -one compulsory case study50 marksSectionB -choice of 2 from 3 questions 2 x 25 = 50 marks100 marksExam iner: Graham HoltExam in able Docume ntsThe docume nts listed as being exam in able are the latest that we

7、re issued prior to 30 th September 2010 and will be exam in able in June and December 2011 exam in ati on sessi ons.Intern ati onal Acco unting Stan dards(IASs) /Intern atio nal Finan cial Report ingStandards (IFRSs)IAS 1 Presentation of Financial StatementsIAS 2 Inven toriesIAS 7 Stateme nt of Cash

8、 FlowsIAS 8 Acco un ti ng Policies, Chan ges in Acco un ti ng Estimates and ErrorsIAS 10 Events after the Reporting PeriodIAS 12 In come TaxesIAS 16 Property, Plant and EquipmentIAS 17 LeasesIAS 18 Reve nueIAS 19 Employee Be nefitsIAS 20 Acco un ti ng for Government Grants and Disclosure ofGovernmen

9、t Assista neeIAS 21 The Effects of Chan ges in Foreig n Excha nge RatesIAS 23 Borrowi ng CostsIAS 24 Related Party DisclosuresIAS 27 Con solidated and Separate Finan cial Stateme ntsIAS 28 In vestme nts in AssociatesIAS 31 In terests in Joi nt Ven turesIAS 32 Financial Instruments: PresentationIAS 3

10、3 Earnings per ShareIAS 34 In terim Finan cial Report ingIAS 36 Impairme nt of AssetsIAS 37 Provisions. Contingent Liabilities and Contingent AssetsIAS 38 Intan gible AssetsIAS 39 Finan cial In strume nts: Recog niti on and Measureme ntIAS 40 Investment PropertyIFRS 1 First-time Adoption of Internat

11、ional Financial ReportingStan dardsIFRS 2 Share-based Payme ntIFRS 3 Busin ess Comb in ati onsIFRS 5 Non-current Assets Held for Sale and DiscontinuedOperatio nsIFRS 7 Finan cial In strume nts: DisclosuresIFRS 8 Operat ing Segme ntsIFRS 9 Finan cial In strume ntsIFRS For SMEs IFRS for small and medi

12、um sized entitiesOther Stateme ntsFramework for the Preparatio n and Prese ntati on of Finan cial Stateme ntsEDs, Discussi on Papers and Other Docume ntsED Simplifyi ng earnings per share: Proposed ame ndme nts toIAS 33ED Improveme nts to IFRS 5ED An improved con ceptual framework for finan cial report ing.Chapters 1 and 2ED Fair value measureme ntED Man ageme nt comme ntaryED Finan cial in strume nts: amortised cost and impairme ntED Measurement of liabilities in IAS 37ED Con ceptual framework: the report ing en tit