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P2 技术性文章

编辑:acca/时间:2018-11-14/浏览:66 views

IAS 21 – does it need amending?
This article examines the issues raised by IASB research that referred to a KASB study into whether IAS 21 needs amending.

Measurement
This article considers the relevance of information provided by different measurement methods and explains the effect that they may have on the financial statements.

Giving investors what they need
This article considers how reporting capital structure is challenging, but markets are keen for the information.

 

IFRS 13, Fair value measurement
IFRS 13 has required a significant amount of work by entities to simply understand the nature of the principles and concepts involved.

 

The definition and disclosure of capital
This article is structured in two parts – first, it considers what might be included as the capital of a company and, second, why this distinction is important for the analysis of financial information.

 

Revenue revisited
This two-part article considers the application of IFRS 15, Revenue from Contracts with Customers using the five-step model.

 

Concepts of profit or loss and other comprehensive income
This article explains the current rules and the conceptual debate as to where in the statement of comprehensive income, profits and losses should be recognised – ie when should they be recognised in profit or loss and when in the other comprehensive income. Further, it explores the debate as to whether it is appropriate to recognise profits or losses twice.

 

Profit, loss and OCI
This article looks at what differentiates profit or loss from other comprehensive income and where items should be presented.

 

Impairment of financial assets
This article considers the International Accounting Standards Board’s proposals of new regulations for the impairment of financial assets. This is a current issue that is examinable in P2.

 

The Integrated Report framework
In 2013, the International Integrated Reporting Council (IIRC) released a framework for integrated reporting. The framework establishes principles and concepts that govern the overall content of an integrated report.

 

When does debt seem to be equity?
The difference between debt and equity in an entity’s statement of financial position is not easy to distinguish for preparers of financial statements. Many financial instruments have both features with the result that this can lead to inconsistency of reporting. This article explains the distinction between debt and equity and the key factors that determine whether an instrument is classified as debt or equity.

 

Lease – operating or finance?
Complex lease terms mean that it is often difficult to determine how they should be classified. We shed some light on the matter.

 

Bin the clutter
The effects of clutter have typically come in for little consideration by the preparers of annual reports. However, we discover how the phenomenon is increasingly under discussion, with initiatives recently launched to combat it.

 

What is a financial instrument? – part 1
The first part of two articles considers the definition of accounting for financial instruments. It establishes how those issuing financial instruments need to classify these as either financial liabilities (for example, loans and bonds) or equity instruments (for example, ordinary shares).

 

What is a financial instrument? – part 2
The second part of this article considers accounting for financial assets, and includes a focus on debt instruments and equity instruments.

 

IFRS 9, Financial Instruments
This article focuses on the accounting requirements relating to financial assets and financial liabilities only.

 

Corporate reporting case studies
This article provides some advice on how to attempt the P2 case study questions, and features an illustrative question example based on a past exam question.

 

Provisions
With IFRS-related questions featuring regularly in the P2 exam, this article provides a case study guide on how to approach such questions.

 

IASB’s Conceptual Framework for Financial Reporting
This article takes a look at how the framework points the way for the development of new accounting standards.

 

How to account for property
While this article was written specifically for students in Hong Kong, it is also relevant to all F7 and P2 students and those studying for the DipIFR.

 

The industry question
Techniques to answer industry questions in the corporate reporting exam.

 

Reporting changes
An outline of the amendments to the UK financial reporting exams from June 2011.

 

Complex groups
An outline of the treatment of a past exam question on complex group accounting.

 

IFRS for SMEs (relevant to INT, SGP, MYS, HK)
The new International Financial Reporting Standard for small to medium-sized entities.

 

Convergence between IFRS and US GAAP
IFRS and US GAAP convergence is a topic which has been periodically examined in P2 exams.

 

Not-for-profit organisations – part 1
Although many of the principles of management and organisation apply to most business models, not-for-profit organisations have numerous features that distinguish them from the profit maximising organisations often assumed in conventional economic theory. This article explains some of these features.

 

Not-for-profit organisations – part 2
The second part of this article takes a specific and deeper look at charities, which are one of the more important types of not-for-profit organisations.

 

Impairment of goodwill
This article discusses and shows both ways of measuring goodwill following the acquisition of a subsidiary, and how each measurement of goodwill is subject to an impairment review.

 

Deferred tax
This article starts by considering aspects of deferred tax that are relevant to F7, before moving on to the more complicated situations that may be tested in P2.

 

Current issues
Use hot topics in financial reporting to formulate answers.

 

Business combinations
This article tackles complex groups calculations, focusing on IFRS 3 (Revised).

 

Objective Business combinations – IFRS 3 (revised)
This first article in a two-part series provides an introduction to IFRS 3 and IAS 27, including piecemeal acquisitions and disposals.

 

IFRS 2
Testing your knowledge of share-based payment transactions.

 

学习辅助视频

 

集团会计准则

Groups with accounting standards
Kaplan金融学院讲师Lindsay Hoyle重点讲解集团会计准则必答题1以及如何回答A部分(技术要求)、B部分和C部分(书面要求)的题目。无法连接Youtube?点击此处观看视频

 

专业分数——通过和未通过之间的区别

Professional marks – the difference between a pass and a fail
ACCA教育技术顾问Julie Corkish为学员提供了一些提示和建议,确保学员获得专业分数,通过考试。

 

学员重考建议

Advice for students retaking exams

本视频向学员讲解如何在重考中通过上一次没有通过的考试,并向学员建议如何反思上次出错的地方,如何制定有效的学习计划和练习模拟试题。

 

大纲更新

 

2016-17年ACCA专业资格技能模块、专业阶段和基础阶段的变化

Changes to the ACCA Qualification skills module, Professional level and Foundations in 2016–17
本文阐释了考试大纲持续更新和改进过程中,ACCA专业资格考试大纲中计划更新的项目。

 

ACCA专业资格嵌入综合报告

ACCA embeds integrated reporting
ACCA专业资格开发经理欧文(Gareth Owen)概括了ACCA如何在其专业资格考试中融入综合报告(IR)的基本原则。综合报告是向利益相关者展示企业信息的一种不同方式,也是财务报告领域一项激动人心的新发展。

 

考试技巧

 

P2 –考官报告使用指南

P2 – A guide to using the examiner’s reports

如果您是第一次参加P2考试,本指南将帮助您了解如何在复习阶段根据自学指南的要求使用考官报告。本文档将帮助您了解如何以最佳方式使用考官报告。

P2 –重考学员复习指南

P2 – A guide to reflection for retake students

如果您需要重考P2科目,本指南将帮助您根据重考指南的要求通过考官报告对上一次考试进行反思。本文档将帮助您了解如何以最佳方式使用考官报告。

如何获得专业分数

How to earn professional marks
本文讲解了什么是专业分数及其在专业阶段考试中的评分方式,帮助潜在考生了解如何最大程度地获得这些额外的关键分数。

 

P2科目应试技巧

P2 exam technique
本文重点关注考生在P2科目考试作答过程中常见的一些应试技巧问题。

 

如何通过专业阶段考试

Passing the Professional level papers

本文概述了考生可以通过哪些方式为专业阶段考试做好充足准备。