ACCA-Paper-P2-Notes-OpenTuition.pdf

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4、011ExaminationsPaperP2PaperP2Contents1Consolidations–SimpleGroups12IAS28AssociateCompaniesandJointVentures133MoreComplexGroupStructures194ChangesintheCompositionofaGroup255TheFramework396Non-currentAssets537IAS19EmployeeBenefits698Substanceoverform819IAS17Leases8710IAS37ProvisionsandContinge

5、ncies9511Environmentalissues10512IAS21Foreigncurrencymatters10713IAS7CashFlow11714IFRS5Non-currentassetsheldforsale(ahfs)12515IFRS8Operatingsegments12916IAS33EarningsperShare13117Reconstructions14118IAS39Financialinstruments14719IFRS2Sharebasedpaymentschemes16320Reportwritingandinterpretatio

6、noffinancialstatements17121IAS1–Presentationoffinancialstatements17722IAS8–AccountingPolicies,ChangesinAccountingEstimatesandErrors17923IAS24Relatedparties(rps)18124IAS34Interimfinancialreporting–disclosures18525IAS40Investmentproperties(ip)18726IAS12Deferredtax(dt)19327IFRS1FirstTimeAdoptio

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