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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)
考官文章和真题资料收集小能手

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