问:acca考试科目p2讲什么内容

  答:P2公司报告(Corporate Reporting)是ACCA财务会计体系中的最后一门课程,它是F3财务会计(Financial Accounting)、F7财务报告(Financial Reporting)的高级课程。主要考察的是学员是否深入了解会计准则,以及是否可以在一系列商业环境和情况下对财务报告原理和做法的应用与评估进行专业判断。这门课程主要是针对公司报表的学习,其中要求学员对于一些会计准则有更深入的理解和运用。
               学员需要掌握的主要内容可以分为以下八个部分:A. The professional and ethical duty of the accountantB. The financial reporting frameworkC. Reporting the financial performance of entitiesD. Financial statements of groups of entitiesE. Specialised entities and specialised transactionsF. Implications of changes in accounting regulation on financial reportingG. The appraisal of financial performance and position of entitiesH. Current developments