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标题: ACCA Exam tips for June 2008 – FTC – P2 [打印本页]

作者: 开心    时间: 2008-5-23 11:33     标题: ACCA Exam tips for June 2008 – FTC – P2

P2 – Corporate Reporting

Tips include:

Q1           Foreign entity Statement of Financial Position /IS (Comprehensive income)/

Reconciliation or cashflow

Revision of IAS 1 / ethics

Q2/Q3     Mixed transactional

* Financial instruments/ deferred tax/ actuarial gains and losses/ revaluation of assets/ forex gains/Losses

* Segmental reporting/related party transactions/revenue recognition

* Current issue

* Harmonisation of accounting standards (IFRS and US)

 






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