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acca考官文章P2
ACCA考官会定期根据一些考试重点、难点撰写分析性文章，帮助学生在学习过程中充分理解知识点，以确保考生在考试过程中，答题思路的准确性，以下是关于P2（公司报告）的考官文章：
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P2 公司报告 下载P2全部文章 |
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Revenue recognition |
Lease - operating or finance? |
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Bin the clutter |
What is a financial instrument? - part 1 |
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What is a financial instrument? - part 2 |
IFRS 9, Financial Instruments |
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Corporate reporting case studies |
Provisions |
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IASB's Conceptual Framework for Financial Reporting |
How to account for property |
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The industry question |
Reporting changes |
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Corporate reporting - current issues |
Revenue |
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Complex groups |
IFRS for SMEs (relevant to INT, SGP, MYS, HK) |
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Convergence between IFRS and US GAAP |
Not-for-profit organisations - part 1 |
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Not-for-profit organisations - part 2 |
Impairment of goodwill |
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Deferred tax |
Current issues |
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Business combinations |
Objective Business combinations - IFRS 3 (revised) |
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点击查看：《ACCA考官文章汇总》
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