Corporate Reporting: Course Notes

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Corporate Reporting
Paper P2 (International) Course Notes ACP2CN07 (INT)

P2 Corporate Reporting (International) Study Programme
1 2 3 4 5 6

Page Introduction to the paper and the course............................................................................................................... (ii) The financial reporting framework .............................................................................................................. 1.1 Professional and ethical duty of the accountant .......................................................................................... 2.1 Home study chapter: Environmental and social reporting ........................................................................... 3.1 Non-current assets ...................................................................................................................................... 4.1 Employee benefits....................................................................................................................................... 5.1 Income taxes ............................................................................................................................................... 6.1 Home Study Progress test 1

End of Day 1 – refer to Course Companion for 7 8 9 10 11

Financial instruments................................................................................................................................... 7.1 Share-based payment ................................................................................................................................. 8.1 Provisions, contingencies and events after the balance sheet date............................................................ 9.1 Related parties .......................................................................................................................................... 10.1 Leases....................................................................................................................................................... 11.1 Home Study Progress test 2

End of Day 2 – refer to Course Companion for Course exam 1 12 13 14 15

Revision of basic groups ........................................................................................................................... 12.1 Complex groups ........................................................................................................................................ 13.1 Changes in group structures ..................................................................................................................... 14.1 Continuing and discontinued interests....................................................................................................... 15.1 Home Study Progress test 3

End of Day 3 – refer to Course Companion for 16 17 18 19 20 21

Foreign transactions and entities............................................................................................................... 16.1 Group cash flow statements...................................................................................................................... 17.1 Performance reporting............................................................................................................................... 18.1 Current developments ............................................................................................................................... 19.1 Reporting for specialised entities............................................................................................................... 20.1 Home study chapter: Implications of changes in accounting regulation on financial reporting ...................................................................................................................................... 21.1 Home Study Progress test 4

End of Day 4 – refer to Course Companion for Course exam 2 22 23 24

Answers to Lecture Examples...
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