ACCA Exam tips for June 2008 – FTC – P2
<p class="MsoNormal" style="MARGIN: 0pt;"><span class="apple-style-span"><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="FONT-SIZE: 12pt; COLOR: black; FONT-FAMILY: Arial;">P2 – Corporate Reporting<p></p></span></b></span></p><p class="MsoNormal" style="MARGIN: 0pt;"><span class="apple-style-span"><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="FONT-SIZE: 12pt; COLOR: black; FONT-FAMILY: Arial;">Tips include:</span><span lang="EN-US" style="COLOR: black;"><p></p></span></b></span></p><p class="MsoNormal" style="MARGIN: 0pt 0pt 0pt 12pt;"><span class="apple-style-span"><span lang="EN-US" style="FONT-SIZE: 12pt; COLOR: black; FONT-FAMILY: Arial;">Q1 <span style="mso-tab-count: 2;"> </span>Foreign entity Statement of Financial Position /IS (Comprehensive income)/ <p></p></span></span></p><p class="MsoNormal" style="MARGIN: 0pt 0pt 0pt 54pt; TEXT-INDENT: 9pt;"><span class="apple-style-span"><span lang="EN-US" style="FONT-SIZE: 12pt; COLOR: black; FONT-FAMILY: Arial;">Reconciliation or cashflow <p></p></span></span></p><p class="MsoNormal" style="MARGIN: 0pt 0pt 0pt 45pt; TEXT-INDENT: 18pt;"><span class="apple-style-span"><span lang="EN-US" style="FONT-SIZE: 12pt; COLOR: black; FONT-FAMILY: Arial;">Revision of IAS 1 / ethics</span></span><span lang="EN-US" style="FONT-SIZE: 12pt; FONT-FAMILY: Arial;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0pt 0pt 0pt 12pt;"><span class="apple-style-span"><span lang="EN-US" style="FONT-SIZE: 12pt; COLOR: black; FONT-FAMILY: Arial;">Q2/Q3 <span style="mso-tab-count: 1;"> </span>Mixed transactional</span></span><span lang="EN-US" style="FONT-SIZE: 12pt; FONT-FAMILY: Arial;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0pt 0pt 0pt 42pt;"><span class="apple-style-span"><span lang="EN-US" style="FONT-SIZE: 12pt; COLOR: black; FONT-FAMILY: Arial;">* Financial instruments/ deferred tax/ actuarial gains and losses/ revaluation of assets/ forex gains/Losses</span></span><span lang="EN-US" style="FONT-SIZE: 12pt; FONT-FAMILY: Arial;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0pt 0pt 0pt 21pt; TEXT-INDENT: 21pt;"><span class="apple-style-span"><span lang="EN-US" style="FONT-SIZE: 12pt; COLOR: black; FONT-FAMILY: Arial;">* Segmental reporting/related party transactions/revenue recognition</span></span><span lang="EN-US" style="FONT-SIZE: 12pt; FONT-FAMILY: Arial;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0pt 0pt 0pt 21pt; TEXT-INDENT: 21pt;"><span class="apple-style-span"><span lang="EN-US" style="FONT-SIZE: 12pt; COLOR: black; FONT-FAMILY: Arial;">* Current issue</span></span><span lang="EN-US" style="FONT-SIZE: 12pt; FONT-FAMILY: Arial;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0pt 0pt 0pt 21pt; TEXT-INDENT: 21pt;"><span class="apple-style-span"><span lang="EN-US" style="FONT-SIZE: 12pt; COLOR: black; FONT-FAMILY: Arial;">* Harmonisation of accounting standards (</span></span><span class="ttag"><span lang="EN-US" style="FONT-SIZE: 12pt; COLOR: black; FONT-FAMILY: Arial;">IFRS</span></span><span class="apple-converted-space"><span lang="EN-US" style="FONT-SIZE: 12pt; COLOR: black; FONT-FAMILY: Arial;"> </span></span><span class="apple-style-span"><span lang="EN-US" style="FONT-SIZE: 12pt; COLOR: black; FONT-FAMILY: Arial;">and US)</span></span><span lang="EN-US" style="FONT-SIZE: 12pt; FONT-FAMILY: Arial;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0pt 0pt 0pt 12pt;"><span lang="EN-US" style="FONT-SIZE: 12pt; COLOR: black; FONT-FAMILY: Arial;"><p> </p></span></p>页:
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