ACCA P2《公司报告》的概念框架及选择_ACCA报名，ACCA报名时间，ACCA报名入口，ACCA报名条件，高顿ACCA报名

之前有部分ACCA学员私信小编，寻求ACCA P2的考纲介绍和课程框架的梳理，今天帅小编就给大家分享一下ACCA 考试科目P2《公司报告》的概念框架及选择:

A）The professional and ethical duty of the accountant会计的专业和道德责任

1.1.Professional behaviourand compliance with accounting standards职业行为和遵守会计准则

1.2.Ethical requirements ofcorporate reporting and the consequences ofunethical behaviour道德的要求企业报告和不道德行为的后果

1.3.Social responsibility社会责任

B）The financial reporting framework财务报告框架

2.1.The applications,strengths and weaknesses of an accounting framework会计框架的应用和优缺点

2.2.Critical evaluation ofprinciples and practices原理与实践的关键评估

C）Reporting the financial performance of entities报告财务业绩的实体

3.1.Performance reporting绩效报告

3.2.Non-current assets非流动资产

3.3 Financial instruments金融工具

3.4.Leases租赁协定

3.5.Segment reporting分部财务报告

3.6.Employee benefits职工福利

3.7.Income taxes收入所得税

3.8.Provisions,contingencies and events after the reporting date报告日期后的规定,突发事件和事件

3.9.Related parties关联方

3.10.Share-based payment以股份为基础的支付

3.11.Reporting requirements of small and mediumsizedentities(SMEs)报告中小企业的需求

D）Financialstatements of groups of entities实体团体的财务报告

4.1.Group accounting including statements of cash flows小组会计包括现金流量表

4.2 Continuing and discontinued interests继续和停止利益

4.3.Changes in group structures组织结构的变化

4.4 Foreign transactions and entities外交事务和实体

E）Specialisedentities and specialised transactions专业实体和专业事务

5.1.Financial reporting in specialised,not-for-profit and public sector entities

在专门的,非营利的和公共部门实体的财务报表

5.2.Entity reconstructions实体重建

F)Implications of changes in accounting regulation on financial reporting财务报告会计监管的影响变化

6.1.The effect of changes in accounting standards on accounting systems会计准则的变化对会计系统的影响

6.2.Proposed changes to accounting standards调整会计准则

G)Theappraisal of financial performance and position of entities财务业绩的评价和实体的位置

6.1.The creation of suitable accounting policies合适会计政策的建立

6.2.Analysis and interpretation of financialinformation and measurement of performance财务信息的分析和解释以及测量的性能

H)Current developments当前的发展

7.1.Environmental and social reporting环境和社会报告

7.2.Convergence between national and internationalreporting standards融合国内外报告的标准

7.3.Current reporting issues当前报告问题

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