(特價(jià))FIA ACCA考試用書：P2 Corporate Reporting (INT&UK) Studytext P2 公司..
- 所屬分類：
英國(guó)特許公..
- 作者：
英國(guó)BPP出版有限公司 編
- 出版社：
華中科技大學(xué)出版社
- ISBN：9787560976440
- 出版日期：2012-1-1
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原價(jià)：
￥220.00元
現(xiàn)價(jià)：￥0.00元
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圖書簡(jiǎn)介
本書指導(dǎo)你將以前課程中學(xué)到的知識(shí)和技能應(yīng)用到評(píng)估財(cái)務(wù)報(bào)告準(zhǔn)則和實(shí)務(wù)中去。內(nèi)容包括：會(huì)計(jì)師的職業(yè)和道德義務(wù)；財(cái)務(wù)報(bào)告框架；報(bào)告實(shí)體的財(cái)務(wù)業(yè)績(jī)；實(shí)體集團(tuán)的財(cái)務(wù)報(bào)表；特殊實(shí)體；財(cái)務(wù)報(bào)告的相關(guān)會(huì)計(jì)規(guī)定的變更涉及的問(wèn)題；實(shí)體的財(cái)務(wù)業(yè)績(jī)和財(cái)務(wù)狀況的評(píng)估；當(dāng)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
