ACCA_Paper_P2_June_2010_OpenTuition.pdf

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1、PaperCORPORATEREPORTINGP2(INTERNATIONAL)ACCAQUALIFICATIONCOURSENOTESJUNE2010EXAMINATIONSForlatestfreeACCAcoursenotes,audio&videolecturesandforumsupportpleasevisitwww.opentuition.comJune2010ExaminationsPaperP2PaperP2Contents1Consolidations–SimpleGroups12IAS28AssociateCompaniesandJointVentur

2、es133MoreComplexGroupStructures194ChangesintheCompositionofaGroup255TheFramework396Non-currentAssets537IAS19EmployeeBenefits698Substanceoverform819IAS17Leases8710IAS37ProvisionsandContingencies9511Environmentalissues10512IAS21Foreigncurrencymatters10713IAS7CashFlow11714IFRS5Non-currentassetsh

3、eldforsale(ahfs)12515IFRS8Operatingsegments12916IAS33EarningsperShare13117Reconstructions14318IAS39Financialinstruments14919IFRS2Sharebasedpaymentschemes16520Reportwritingandinterpretationoffinancialstatements17321IAS1–Presentationoffinancialstatements17922IAS8–AccountingPolicies,ChangesinAcc

4、ountingEstimatesandErrors18123IAS24Relatedparties(rps)18324IAS34Interimfinancialreporting–disclosures18725IAS40Investmentproperties(ip)18926IAS41Agriculture19527IAS12Deferredtax(dt)19928AnswersToExamples207Forlatestcoursenotes,freeaudio&videolectures,supportandforumspleasevisitFreeresourcesfo

5、raccountancystudentsoneforumToJoinFreeandMostActiveACCAruleThemallforumsonlineopentuition.comJune2010ExaminationsPaperP2iPaperP2AimsAndobjeCtivesAim•toapplyknowledge,skillsandexerciseprofessionaljudgementintheapplicationandevaluationoffinancialreportingprinciplesandpracticesinarangeofbus

6、inesscontextsandsituations.Objectives•Onsuccessfulcompletionofthispaper,candidatesshouldbeableto:•discusstheprofessionalandethicaldutiesoftheaccountant•evaluatethefinancialreportingframework•adviseonandreportthefinancialperformanceofentities•preparethefinancialstatementsofgroupsofentitiesinac

7、cordancewithrelevantaccountingstandards•explainreportingissuesrelatingtospecialisedentities•discusstheimplicationsofchangesinaccountingregulationonfinancialreporting•appraisethefinancialperformanceandpositionofentities•evaluatecurrentdevelopm