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Publishing Publishing. Using a blended learning approach, our distance learning package will steer you towards. Our aim is to teach you all you need to know and give you plenty of practice, without. W e therefor e offer you the following tailor ed package:. Lear n quickly and ef ficiently. T utor support — by phone or by email, answered within 48 hours. The handbook — outlining distance learning with us and helping you understand the ACCA course. The key study text — covering the.

A key study guide — guiding you through. An online question bank for additional. An exam kit — essential for exam. Key notes - highlighting the key. Go to www.

The Syllabus and study guide are reproduced by kind permission of the Association of. Accounting Standards Committee Foundation. All rights reserved. Syllabus and study guide 1. Chapter 1 The financial reporting framework Chapter 2 The professional and ethical duty of the accountant Chapter 3 Social reporting Chapter 4 Group financial statements Chapter 5 Group financial statements: complex groups Chapter 6 Group financial statements: st ep acquisitions and disposals Chapter 7 Group reorganisati ons and restructuring Chapter 8 Foreign currency Chapter 9 Statements of cash flows Chapter 10 Non-current assets Chapter 11 Financial instruments Chapter 12 Leases and substance over form Chapter 13 Reporting requirem ents for listed companies Chapter 14 Employee benefits and share based payments Chapter 15 Taxation Chapter 16 Reporting financial performance Chapter 17 Provisions and events after the reporting period Chapter 18 Other accounting standards Chapter 19 Specialised entities Paper P2: Corporate Reporting International.

Chapter 20 Performance measurement Chapter 21 Other issues Practice questions Index Examinable documents. IAS 2 Inventories IAS 11 Construction Contracts IAS 12 Income Taxes IAS 17 Leases IAS 18 Revenue IAS 19 Employee Benefits IAS 23 Borrowing Costs IAS 28 Investments in Associates 4. IAS 33 Earnings per Share IAS 36 Impairment of Assets IAS 38 Intangible Assets IAS 40 Investment Property IAS 41 Agriculture Framework for the Preparation and Pres entation of Financial Statements 1.

Interpretations of the International Financial Reporting. DP Management Commentary 1. DP Fair Value Measurements 1. To apply knowledge, skills and exercise pr ofessional judgement in the application. Main capabilities. On successful completion of this paper, candidates should be able to:. A Discuss the professional and ethi cal duties of the accountant. B Evaluate the financial reporting framework. C Advise on and report the financial performance of entities.

D Prepare the financial statements o f groups of entities in accordance with. E Explain reporting issues relati ng to specialised entities. F Discuss the implications of changes in accounting regulation on financial. G Appraise the financial performanc e and position of entities. H Evaluate current developments. Syllabus content. A The professional and ethical duty of the accountant.

Professional behaviour and comp liance with accounting standards. Ethical requirements of corporat e reporting and the consequences of. Social respo nsibility. B The financial reporting framework. The contribution and limitations of financial statements in meeting the. The applications, strengths and weaknesses of an accounting framework. Critical evaluation of principles and practices. C Reporting the financial performance of entities. Performance reporting. Non-current assets.

Financial instruments. Segment reporting. Employee benefits. Income taxes. Provisions, contingencies and events after the reporting date. Related parties. Share-based payment. D Financial statements of groups of entities. Group accounting including statements of cash flows.

Continuing and discontinued interests. Changes in group structures. Foreign transactions and entities. E Specialised entities. Financial reporting in specialised , not-for-profit and public sector. Reporting re quirements of small and medium- sized entities SMEs. F Implications of changes in accounting regulation on financial reporting.

The effect of changes in accounting standards on accounting systems.


P2 INT Study Text Corporate Reporting ACCA

Syllabus and study guide. G The appraisal of financial performance and position of entities. The creation of suitable accounting policies. Analysis and interpretation of financial information and measurement.


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