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及時接收考試資訊及
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ACCA考官會定期根據(jù)一些考試重點、難點撰寫分析性文章,幫助學(xué)生在學(xué)習(xí)過程中充分理解知識點,以確保考生在考試過程中,答題思路的準確性,以下是關(guān)于P2(公司報告)的考官文章:
P2 公司報告 下載P2全部文章 |
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Revenue recognition |
Lease - operating or finance? |
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Bin the clutter |
What is a financial instrument? - part 1 |
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What is a financial instrument? - part 2 |
IFRS 9, Financial Instruments |
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Corporate reporting case studies |
Provisions |
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IASB's Conceptual Framework for Financial Reporting |
How to account for property |
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The industry question |
Reporting changes |
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Corporate reporting - current issues |
Revenue |
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Complex groups |
IFRS for SMEs (relevant to INT, SGP, MYS, HK) |
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Convergence between IFRS and US GAAP |
Not-for-profit organisations - part 1 |
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Not-for-profit organisations - part 2 |
Impairment of goodwill |
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Deferred tax |
Current issues |
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Business combinations |
Objective Business combinations - IFRS 3 (revised) |
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