ThiNganHang Sách - Tài liệu thi tuyển
30 câu trắc nghiệm Quản trị nguồn nhân lực (Có Đáp án)
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ACCA Approved
Practice & Revision Kit
Contents
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 133 6 Income taxes 155 7 Financial instruments 181 8 Share-based payment 231 9 Provisions, contingencies and events after the reporting period 245 10 Related parties 261 11 Leases 269
Part C Group financial statements
12 Revision of basic groups 291 13 Complex groups and joint arrangements 337 14 Changes in group structures 363 15 Continuing and discontinued interests 393 16 Foreign currency transactions and entities 401 17 Group statements of cash flows 423
Part D Performance reporting
18 Performance reporting 449 19 Current developments 507 20 Reporting for specialised entities 523 21 Reporting for small and medium-sized entities 549