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2015年ACCA考试P2考点总结:公司报告

发表时间:2015-06-29 来源:
【编者按】2015年9月份ACCA考试即将到来,小编根据ACCA老师的指导,总结了ACCA考试P2科目的重难点:公司报告的相关内容,帮助大家顺利通过考试。

        因为ACCA考试和我们熟悉的国内考试是有所差别的,所以大家在备考的时候更需要扎实的掌握考试重点和方式。金程网校ACCA考试专栏汇集国内名师,经过倾力打造为广大学员提供核心课程。帮助学员梳理历年来的高频考试知识点,通过辅导和真题的练习,全面提升应试能力。ACCA考试形式虽然和我们熟悉的中国式考试不同,但是相信只有我们扎实的掌握历年来的考点,通过考试也不再是难事。小编今天为大家带来的分享是2015年ACCA考试P2总结,希望对考生们提供帮助,现在和小编一起学习P2科目有哪些重点吧。2015年ACCA考试讲义+大纲+真题免费获取》》

        p2公司报告。
 
        Part A REGULATORY AND ETHICAL FRAMEWORK
 
        Financial reporting framework

        - Corporate governance: is the system by which companies are directed and controlled (Cadbury Report).

        - Conceptual framework

        The IASB’s Framework provides the backbone of the IASB‘s conceptual framework. IASs were based on the IASB Framework.
 
        A conceptual framework is a statement of generally accepted theoretical principles which form the frame of reference for financial reporting. These theoretical principles provide the basis for the development of new accounting standards and for the evaluation of those already in existence.
点击进入2015年ACCA考试题库》》

        . Advantages and disadvantages of a conceptual framework

        . Generally Accepted Accounting Principles (GAAP)

        A conceptual framework for financial reporting can be defined as an attempt to codify existing GAAP in order to reappraise current accounting standards and to produce new standards.
 
        The IASB’s framework: consists of seven sections

        - The objective of financial statements

        - Underlying assumptions

        - Qualitative characteristics of financial statements

        - The elements of financial statements

        - Recognition of the elements of financial statements

        - Measurement of the elements of financial statements

        - Concepts of capital and capital maintenance

        Qualitative characteristics:

        Fundamental qualitative characteristics are:

        (a)Relevance: predictive value or confirmatory value

        (b)Faithful representation: information must be complete, neutral and free from material error (replacing ‘reliability)
 
        Enhancing qualitative characteristics are:

        (a)Comparability: achieved by consistency in use of the same accounting policies

        (b)Verifiability: credibility, assurance that information faithfully represents the economic phenomena

        (c)Timeliness: information is provided before it loses the capacity to influence decisions

        (d)Understandability: for users who have a reasonable knowledge of business and economic activities and who are able to read a financial report; information should not be excluded on the grounds that it may be too complex/difficult for some users to understand. Enhanced when information is classified, characterized and presented clearly and concisely.
 
   小编寄语:一时的成败算不了什么,只是让我们找到自己不足的地方,加以弥补。备考ACCA不容易,但是也没有我们想象的那么难,坚持下去,丰硕的果实一定是属于你的。

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