ACCA_P2考试-公司报告Corporate Reporting Examination.pdf

Paper CORPORATE REPORTING P2 (INTERNATIONAL STREAM) ACCA QUALIFICATION COURSE NOTES DECEMBER 2009 EXAMINATIONS For latest course notes updates, free audio and video lectures and support please visit Free resources for accountancy students CHAT WITH ACCA STUDENTS ONLY ON For latest course notes updates, free audio video lectures and support and forums please visit December 2009 Examinations Paper P2 Paper P2 CONTENTS 1 Consolidations – Simple Groups 1 2 IAS 28 Associate Companies and Joint Ventures 13 3 More Complex Group Structures 19 4 Changes in the Composition of a Group 25 5 The Framework 39 6 Non-current Assets 53 7 IAS 19 Employee Benefits 69 8 Substance over form 81 9 IAS 17 Leases 87 10 IAS 37 Provisions and Contingencies 95 11 Environmental issues 105 12 IAS 21 Foreign cur