ACCA P2 Corporate Reporting

This paper explores the application of principals to financial reporting, and appropriate practices in a range of situations in the place of work. It is also important to display exercise over your professional judgement.


  • The professional and ethical duty of the accountant
  • The legal and financial reporting framework
  • Reporting the financial performance of entities
  • Financial statements of groups of entities
  • Specialised entities and specialised transactions
  • Implications of changes in accounting regulation on financial reporting
  • The appraisal of financial performance and position of entities
  • Current developments

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