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P2 Corporate Reporting (INT&UK) Studytext P2 公司報告(國際版和英國版)課..
- 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
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原價:
¥220.00元
現價:¥176.00元
圖書簡介
BPP Learning Media所著的這本《P2公司報告(國際版和英國版ACCA課本)》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。內容包括:會計師的職業和道德義務;財務報告框架;報告實體的財務業績;實體集團的財務報表;特殊實體;財務報告的相關會計規定的變更涉及的問題;實體的財務業績和財務狀況的評估;當前的發展。
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 itruments 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 traactio 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 awer bank Index Review form