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标题: ACCA考官文章汇总：P2 公司报告 [打印本页]
作者: accaerer    时间: 2016-4-16 14:16     标题: ACCA考官文章汇总：P2 公司报告

ACCA考官会定期撰写一些与考试密切相关的技术性文章，引导考生对知识点和考点的深入理解，这些文章在同学们备考过程中有十分重要的指导意义，考生应认真研读。

Bin the cultter.pdf (97.3 KB)

Corporate reporting - case studies.pdf (153.13 KB)

Convergence between IFRS and US GAAP.pdf (369.87 KB)

Concepts of profit or loss and other comprehensive income.pdf (116.46 KB)

Complex groups.pdf (528.24 KB)

Business combinations IFRS3.pdf (81.68 KB)

Business combination.pdf (293.42 KB)

IFRS 3 (revised).pdf (81.68 KB)

IFRS 2.pdf (103.85 KB)

IASB Conceptual Framework for Financial Reporting.pdf (186.5 KB)

How to account for property.pdf (153.85 KB)

How to account for property in Hong Kong.pdf (153.85 KB)

Hedge accounting.pdf (168.87 KB)

Governance.pdf (369.87 KB)

Deferred tax.pdf (451.18 KB)

Current issues.pdf (251.72 KB)

Corporate reporting - current issues.pdf (630.15 KB)

Objective business combination IFRS (revised).pdf (81.68 KB)

Profit, loss and OCI.pdf (77.32 KB)

Provisions.pdf (115.3 KB)

Reporting changes.pdf (129.68 KB)

Revenue recognition.pdf (192.98 KB)

Not-for-profit organization part 1.pdf (260.3 KB)

Not-for-profit organization part 2.pdf (258.8 KB)

Lease - operating or finance.pdf (97.13 KB)

Impairment of goodwill.pdf (105.68 KB)

Impairment of financial assets.pdf (118.33 KB)

IFRS for SME.pdf (65.44 KB)

IFRS 9 financial instrument.pdf (204.42 KB)

What is a financial instrument part 1.pdf (111.8 KB)

What is a financial instrument part 2.pdf (114.39 KB)

The integrated report framework.pdf (75.97 KB)

The industry question.pdf (435.44 KB)

Share-based payment.pdf (87.37 KB)

Revenue.pdf (432.75 KB)

Revenue revisited.pdf (105.56 KB)

When does debt seem to be equity.pdf (91.04 KB)

附件: Bin the cultter.pdf (2016-4-16 14:14, 97.3 KB) / 下载次数 50
http://bbs.accaspace.com/attachment.php?aid=17873&k=256e16c17b696fc4de26e8501771876d&t=1732324973&sid=y7a3Z8

附件: Business combination.pdf (2016-4-16 14:14, 293.42 KB) / 下载次数 35
http://bbs.accaspace.com/attachment.php?aid=17874&k=d987fbdc85115eb9ac0bd253aa613f4b&t=1732324973&sid=y7a3Z8

附件: Business combinations IFRS3.pdf (2016-4-16 14:14, 81.68 KB) / 下载次数 41
http://bbs.accaspace.com/attachment.php?aid=17875&k=f90eaddfc28d43d5775be16a57493935&t=1732324973&sid=y7a3Z8

附件: Complex groups.pdf (2016-4-16 14:14, 528.24 KB) / 下载次数 40
http://bbs.accaspace.com/attachment.php?aid=17876&k=71d2ed4e18556c160492d95902d37b8d&t=1732324973&sid=y7a3Z8

附件: Concepts of profit or loss and other comprehensive income.pdf (2016-4-16 14:14, 116.46 KB) / 下载次数 41
http://bbs.accaspace.com/attachment.php?aid=17877&k=69982e5631f6816bbd9d1f0fb120ba6e&t=1732324973&sid=y7a3Z8

附件: Convergence between IFRS and US GAAP.pdf (2016-4-16 14:14, 369.87 KB) / 下载次数 41
http://bbs.accaspace.com/attachment.php?aid=17878&k=57985b153f9a8d01a7fd71a4a727ad7a&t=1732324973&sid=y7a3Z8

附件: Corporate reporting - case studies.pdf (2016-4-16 14:14, 153.13 KB) / 下载次数 44
http://bbs.accaspace.com/attachment.php?aid=17879&k=75e92d9b81a61ca4e6f038c5cbbc8581&t=1732324973&sid=y7a3Z8

附件: Corporate reporting - current issues.pdf (2016-4-16 14:14, 630.15 KB) / 下载次数 35
http://bbs.accaspace.com/attachment.php?aid=17880&k=4c38dba93cc8cfdb235aa975c4202ccf&t=1732324973&sid=y7a3Z8

附件: Current issues.pdf (2016-4-16 14:14, 251.72 KB) / 下载次数 32
http://bbs.accaspace.com/attachment.php?aid=17881&k=999002d5c68f71aa53690d341f049e64&t=1732324973&sid=y7a3Z8

附件: Deferred tax.pdf (2016-4-16 14:14, 451.18 KB) / 下载次数 31
http://bbs.accaspace.com/attachment.php?aid=17882&k=3744c4a4f0d8ee7f9494c0b4d18f559a&t=1732324973&sid=y7a3Z8

附件: Governance.pdf (2016-4-16 14:14, 369.87 KB) / 下载次数 36
http://bbs.accaspace.com/attachment.php?aid=17883&k=d5a3e968a170be725a0ddde60671330a&t=1732324973&sid=y7a3Z8

附件: Hedge accounting.pdf (2016-4-16 14:14, 168.87 KB) / 下载次数 33
http://bbs.accaspace.com/attachment.php?aid=17884&k=00fa4e87e751ccfccafa4c10ca7f67d0&t=1732324973&sid=y7a3Z8

附件: How to account for property in Hong Kong.pdf (2016-4-16 14:14, 153.85 KB) / 下载次数 32
http://bbs.accaspace.com/attachment.php?aid=17885&k=5e0bcdc284845d0d57a8b5929719e7c6&t=1732324973&sid=y7a3Z8

附件: How to account for property.pdf (2016-4-16 14:14, 153.85 KB) / 下载次数 35
http://bbs.accaspace.com/attachment.php?aid=17886&k=350d6c3ae75015a607d5b5b414b23872&t=1732324973&sid=y7a3Z8

附件: IASB Conceptual Framework for Financial Reporting.pdf (2016-4-16 14:14, 186.5 KB) / 下载次数 35
http://bbs.accaspace.com/attachment.php?aid=17887&k=3c18237b6990543b50cc4ae5b9e97179&t=1732324973&sid=y7a3Z8

附件: IFRS 2.pdf (2016-4-16 14:14, 103.85 KB) / 下载次数 36
http://bbs.accaspace.com/attachment.php?aid=17888&k=8babd1f35931761d735ef731bf70749a&t=1732324973&sid=y7a3Z8

附件: IFRS 3 (revised).pdf (2016-4-16 14:14, 81.68 KB) / 下载次数 35
http://bbs.accaspace.com/attachment.php?aid=17889&k=89960b4f4839e4c687a8b171543fef4d&t=1732324973&sid=y7a3Z8

附件: IFRS 9 financial instrument.pdf (2016-4-16 14:14, 204.42 KB) / 下载次数 30
http://bbs.accaspace.com/attachment.php?aid=17890&k=7eb0f3cf5eef5fa1a62c4d4f6dad6270&t=1732324973&sid=y7a3Z8

附件: IFRS for SME.pdf (2016-4-16 14:14, 65.44 KB) / 下载次数 28
http://bbs.accaspace.com/attachment.php?aid=17891&k=144600cdb85c2392ad4d1825ed07d1cb&t=1732324973&sid=y7a3Z8

附件: Impairment of financial assets.pdf (2016-4-16 14:14, 118.33 KB) / 下载次数 30
http://bbs.accaspace.com/attachment.php?aid=17892&k=f2c942bc502630203fd1f0b2dcb42af3&t=1732324973&sid=y7a3Z8

附件: Impairment of goodwill.pdf (2016-4-16 14:14, 105.68 KB) / 下载次数 30
http://bbs.accaspace.com/attachment.php?aid=17893&k=25cff33b6bbdfef1c9ad00f5da8d2cd3&t=1732324973&sid=y7a3Z8

附件: Lease - operating or finance.pdf (2016-4-16 14:14, 97.13 KB) / 下载次数 33
http://bbs.accaspace.com/attachment.php?aid=17894&k=86821a1ccd46b9a469d1b00f1a0fe706&t=1732324973&sid=y7a3Z8

附件: Not-for-profit organization part 1.pdf (2016-4-16 14:14, 260.3 KB) / 下载次数 34
http://bbs.accaspace.com/attachment.php?aid=17895&k=4dd8057f2900b63833d90b5f1675b71d&t=1732324973&sid=y7a3Z8

附件: Not-for-profit organization part 2.pdf (2016-4-16 14:14, 258.8 KB) / 下载次数 32
http://bbs.accaspace.com/attachment.php?aid=17896&k=9eeb5acb486ea6cab37b68cef434fada&t=1732324973&sid=y7a3Z8

附件: Objective business combination IFRS (revised).pdf (2016-4-16 14:14, 81.68 KB) / 下载次数 31
http://bbs.accaspace.com/attachment.php?aid=17897&k=7d4a1066564705a8cd85216dde9fcf3e&t=1732324973&sid=y7a3Z8

附件: Profit, loss and OCI.pdf (2016-4-16 14:14, 77.32 KB) / 下载次数 29
http://bbs.accaspace.com/attachment.php?aid=17898&k=b0e978c360d27f6a061fe65950a1da4c&t=1732324973&sid=y7a3Z8

附件: Provisions.pdf (2016-4-16 14:14, 115.3 KB) / 下载次数 32
http://bbs.accaspace.com/attachment.php?aid=17899&k=ac1dc68c648bb1052d0ce973c08b792e&t=1732324973&sid=y7a3Z8

附件: Reporting changes.pdf (2016-4-16 14:14, 129.68 KB) / 下载次数 32
http://bbs.accaspace.com/attachment.php?aid=17900&k=d3321bb140cbec333efe6ce2aaafa487&t=1732324973&sid=y7a3Z8

附件: Revenue recognition.pdf (2016-4-16 14:14, 192.98 KB) / 下载次数 29
http://bbs.accaspace.com/attachment.php?aid=17901&k=86f41dae06d0ee1a487a0b55ffb8ba0f&t=1732324973&sid=y7a3Z8

附件: Revenue revisited.pdf (2016-4-16 14:14, 105.56 KB) / 下载次数 36
http://bbs.accaspace.com/attachment.php?aid=17902&k=16aad7bd948f85e2cc0308cf973fda6d&t=1732324973&sid=y7a3Z8

附件: Revenue.pdf (2016-4-16 14:14, 432.75 KB) / 下载次数 30
http://bbs.accaspace.com/attachment.php?aid=17903&k=d96a954055ffce3a533d91a238cd0979&t=1732324973&sid=y7a3Z8

附件: Share-based payment.pdf (2016-4-16 14:14, 87.37 KB) / 下载次数 32
http://bbs.accaspace.com/attachment.php?aid=17904&k=c0dc255bfb2f88e3872906006e9cf10c&t=1732324973&sid=y7a3Z8

附件: The industry question.pdf (2016-4-16 14:14, 435.44 KB) / 下载次数 36
http://bbs.accaspace.com/attachment.php?aid=17905&k=681e27350e8a4774a8b8809d753d7787&t=1732324973&sid=y7a3Z8

附件: The integrated report framework.pdf (2016-4-16 14:14, 75.97 KB) / 下载次数 28
http://bbs.accaspace.com/attachment.php?aid=17906&k=78127d7988bdbb5d9c0be8b6e247fbc6&t=1732324973&sid=y7a3Z8

附件: What is a financial instrument part 1.pdf (2016-4-16 14:14, 111.8 KB) / 下载次数 33
http://bbs.accaspace.com/attachment.php?aid=17907&k=6b54f8fca7556d2763164c4325d0798c&t=1732324973&sid=y7a3Z8

附件: What is a financial instrument part 2.pdf (2016-4-16 14:14, 114.39 KB) / 下载次数 32
http://bbs.accaspace.com/attachment.php?aid=17908&k=2112419c215fcd14ef8aae5fec399c61&t=1732324973&sid=y7a3Z8

附件: When does debt seem to be equity.pdf (2016-4-16 14:14, 91.04 KB) / 下载次数 37
http://bbs.accaspace.com/attachment.php?aid=17909&k=bef487ab68a2d62880111716db3f79c4&t=1732324973&sid=y7a3Z8



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