Download ACCA P2 Corporate Reporting Study Text by coll. PDF

By coll.

Show description

Read Online or Download ACCA P2 Corporate Reporting Study Text PDF

Best accounting books

Is Fair Value Fair: Financial Reporting from an International Perspective

The failure of present mechanisms to both expect the cave in of varied businesses or cut back corrupt practises has saved the topic of exterior reporting to the fore. Is reasonable worth reasonable? monetary Reporting in a global standpoint includes contributions from many highly-respected participants concerned with exterior reporting, legislation and traditional surroundings.

The Wealthy World: The Growth and Implications of Global Prosperity (Wiley Investment)

Global wealth production passed $2 trillion monthly in 1999. the possibility of global wealth may be as excessive as $500 trillion or $83,333 for every individual on the earth. This swift and extending accumulation has the skill to the touch each element of monetary improvement and alternate. the rich international explains the explanations for this elevate and its implications in a global whose monetary platforms have gotten more and more unified.

Internal Audit: Efficiency Through Automation (IIA (Institute of Internal Auditors) Series)

Inner Audit: potency via Automation teaches state of the art computer-aided audit innovations, with sensible instructions on the right way to get a lot wanted facts, triumph over organizational roadblocks, construct facts research talents, in addition to deal with non-stop Auditing matters. bankruptcy 1 CAATTs historical past, bankruptcy 2 Audit expertise, bankruptcy three non-stop Auditing, bankruptcy four CAATTs merits and possibilities, bankruptcy five CAATTs for Broader Scoped Audits, bankruptcy 6 information entry and checking out, bankruptcy 7 constructing CAATT services, bankruptcy eight demanding situations for Audit,

The Effects of Taxation on Multinational Corporations (National Bureau of Economic Research Project Report)

The tax principles of the USA and different international locations have meant and negative effects at the operations of establishment firms, influencing every thing from the formation and allocation of capital to aggressive options. The growing to be value of overseas enterprise has led economists to think again no matter if present platforms of taxing foreign source of revenue are possible in a global of important capital marketplace integration and worldwide advertisement pageant.

Additional info for ACCA P2 Corporate Reporting Study Text

Sample text

11 Potential problems ial The UK's Accounting Standards Board (ASB) has highlighted a number of potential objections that may be made to the proposals. Users. The ASB is concerned about the proposal that the objective of financial reporting should focus only on decision-usefulness, with stewardship being subsumed within this rather than being referred to as a specific part of the objective, or a separate objective. The ASB believes that stewardship should be a separate objective. The ASB is also concerned that the shareholder user perspective is being downplayed.

Examples of types of disclosure include risks, methods, assumptions and judgements, unrecognised assets or liabilities and amounts recognised in the financial statements. Other disclosures will relate to the reporting entity, for example group structure, business model and going concern. (g) Other matters. This section includes a review of issues raised in the 2010 ED The Reporting Entity. It also includes a summary of concerns raised in the feedback on the existing document with regard to stewardship, reliability and prudence.

Both profit or loss and other comprehensive income would be retained and marked by subtotals or totals. By default, all income and expense will be shown in profit or loss unless relating to the remeasurement of assets and liabilities - these would normally be shown in other comprehensive income with recycling generally permitted. There is no detailed definition of profit or loss. 2 below for more detail. (f) Presentation and disclosure. This section is new, with no equivalent in the current Conceptual Framework.

Download PDF sample

Rated 4.13 of 5 – based on 12 votes