ACCA P2 : CORPORATE REPORTING UNITS

Frameworks

The professional and ethical duty of the accountant

Performance reporting and performance appraisal

Revenue

Non-current assets, agriculture and inventories

Foreign currency in individual financial statements

Leases

Employee benefits

Share-based payment

Events after the reporting period, provisions and contingencies

Financial instruments

Tax

Segment reporting

Related parties

Adoption of International Financial Reporting Standards

Specialised entities and specialised transactions

Non-financial reporting

Current issues

Group accounting – basic groups

Complex groups

Change in a group structure

Group accounting – foreign currency

Group re organisations

Group statement of cash flows

UK GAAP

Questions & Answers

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