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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