Paper P2: Corporte Reporting - Study text

ACCA APPROVED CONTENT PROVIDER ACCA Approved Study Text Paper P2 Free access to our Exam Success site Corporate Reporting Look inside (International and United Kingdom) Study Text for exams from 1 September 2015 to 31 August 2016 ACCA APPROVED CONTENT PROVIDER As the first accredited publisher of ACCA materials, BPP Learning Media has set the benchmark for producing exceptional study materials for students and tutors alike. Our Study Texts, Practice & Revision Kits and i-Passes (for ACCA F1/FIA FAB, ACCA F2/FIA FMA, ACCA F3/ FIA FFA and ACCA F4) are reviewed by the ACCA examining team and are written by our in-house authors with industry and teaching experience who understand what is required for exam success. EXAM SUCCESS SITE To help maximise your chances of succeeding in your exams, we’ve put together a suite of exclusive ACCA resources. Our Exam Success site provides you with access to a free digital version of this publication, as well as extra resources designed to focus your efforts on exams and study methods. To access the Exam Success site, please email learningmedia@bpp.com with the subject line “Access to Exam Success site - eBook”, including your order reference number and the name of the book you’ve bought (ie ACCA F7 Study Text) for your access code. Once you have received your code, please follow the instructions below: To access the BPP ACCA Exam Success site for this material please go to: www.bpp.com/ExamSuccessSite n Create a user account if you don’t already have one. Make sure you reply to the confirmation email. n Log in using your registered username and password. Select the paper you wish to access. n Enter the code you received when prompted. You will only have to do this once for each paper you are studying. S T U D Y PAPER P2 CORPORATE REPORTING (INTERNATIONAL AND UNITED KINGDOM) T E X T BPP Learning Media is an ACCA Approved Content Provider. This means we work closely with ACCA to ensure this Study Text contains the information you need to pass your exam.  Highlight the most important elements in the syllabus and the key skills you need  Signpost how each chapter linksto the syllabus and the study guide  Provide lots of exam focus points demonstrating what is expected of you in the exam  Emphasise key points in regular fast forward summaries  Test your knowledge in quick quizzes  Examine your understanding in our practice question bank  Reference all the important topics in our full index BPP`s Practice & Revision Kit also supports this paper. FOR EXAMS FROM 1 SEPTEMBER 2015 TO 31 August 2016 First edition 2007 Eighth edition April 2015 ISBN 9781 4727 2680 3 (Previous ISBN 9781 4727 1086 4) e-ISBN 9781 4727 2758 9 British Library Cataloguing-in-Publication Data A catalogue record for this book is available from the British Library Published by BPP Learning Media Ltd BPP House, Aldine Place 142-144 Uxbridge Road London W12 8AA All rights reserved. No part of this publication may be reproduced, stored in a retrieval system or transmitted, in any form or by any means, electronic, mechanical, photocopying, recording or otherwise, without the prior written permission of BPP Learning Media Ltd. We are grateful to the Association of Chartered Certified Accountants for permission to reproduce past examination questions. The suggested solutions in the practice answer bank have been prepared by BPP Learning Media Ltd, unless otherwise stated. www.bpp.com/learningmedia Printed in the United Kingdom by Ricoh UK Ltd. Unit 2 Wells Place Merstham RH1 3LG Your learning materials, published by BPP Learning Media Ltd, are printed on paper sourced from traceable, sustainable sources. © BPP Learning Media Ltd 2015 ii Contents Page Introduction Helping you to pass v Studying P2 vii Important note for UK students viii The exam paper xxxiii Part A Regulatory and ethical framework 1 Financial reporting framework 3 2 Professional and ethical duty of the accountant 37 Part B Accounting standards 3 Non-current assets 69 4 Employee benefits 115 5 Provisions, contingencies and events after the reporting period 137 6 Income taxes 153 7 Financial instruments 181 8 Leases 237 9 Share-based payment 257 10 Performance reporting 271 11 Related parties 329 Part C Group financial statements 12 Revision of basic groups 339 13 Complex groups and joint arrangements 385 14 Changes in group structures 411 15 Continuing and discontinued interests 439 16 Foreign currency transactions and entities 447 17 Group statements of cash flows 469 Part D Developments in reporting 18 Environmental and social reporting 495 19 Current developments 523 20 Reporting for specialised entities 549 21 Reporting for small and medium-sized entities 575 Practice question and answer bank 589 Mathematical tables 679 Index 683 Review form Contents iii ... - tailieumienphi.vn