ACCA考官文章汇总：P2 公司报告 ACCA, 考官文章

accaerer

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)

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Corporate reporting - case studies.pdf (153.13 KB)

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

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

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Complex groups.pdf (528.24 KB)

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Business combinations IFRS3.pdf (81.68 KB)

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Business combination.pdf (293.42 KB)

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IFRS 3 (revised).pdf (81.68 KB)

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IFRS 2.pdf (103.85 KB)

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

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How to account for property.pdf (153.85 KB)

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

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Hedge accounting.pdf (168.87 KB)

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Governance.pdf (369.87 KB)

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Deferred tax.pdf (451.18 KB)

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Current issues.pdf (251.72 KB)

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Corporate reporting - current issues.pdf (630.15 KB)

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

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Profit, loss and OCI.pdf (77.32 KB)

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Provisions.pdf (115.3 KB)

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Reporting changes.pdf (129.68 KB)

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Revenue recognition.pdf (192.98 KB)

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

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

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Lease - operating or finance.pdf (97.13 KB)

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Impairment of goodwill.pdf (105.68 KB)

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Impairment of financial assets.pdf (118.33 KB)

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IFRS for SME.pdf (65.44 KB)

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IFRS 9 financial instrument.pdf (204.42 KB)

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

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

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The integrated report framework.pdf (75.97 KB)

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The industry question.pdf (435.44 KB)

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Share-based payment.pdf (87.37 KB)

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Revenue.pdf (432.75 KB)

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Revenue revisited.pdf (105.56 KB)

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

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