BPP Learning Media所著的这本《P2公司报告(国际版和英国版ACCA课本)》指导你将以前课程中学到的知识和技能应用到评估财务报告准则和实务中去。内容包括：会计师的职业和道德义务；财务报告框架；报告实体的财务业绩；实体集团的财务报表；特殊实体；财务报告的相关会计规定的变更涉及的问题；实体的财务业绩和财务状况的评估；当前的发展。

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 instruments

8 Share-based payment

9 Provisions, 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 transactions 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 answer bank

Index

Review form