By coll.

ISBN-10: 1472726804

ISBN-13: 9781472726803

Show description

Read Online or Download ACCA P2 Corporate Reporting Study Text PDF

Similar accounting books

Download e-book for iPad: Financial Accounting and Reporting, 13th Edition by Barry Elliott

Monetary Accounting & Reporting is the main updated textual content out there. Now totally up-to-date in its thirteenth variation, it contains huge insurance of foreign Accounting criteria (IASs) and overseas monetary Reporting criteria (IFRSs). This market-leading textual content bargains scholars a transparent, well-structured and accomplished remedy of the topic.

Download e-book for kindle: Auditing for Dummies® by Maire Loughran

The straightforward solution to grasp the artwork of auditing are looking to be an auditor and want to hone your investigating talents? glance no extra. This pleasant advisor provides an easy-to-understand rationalization of auditing — from amassing monetary statements and accounting details to interpreting a client's monetary place.

Read e-book online Taxation for Universities and Colleges: Six Steps to a PDF

The "Tax Translator" bargains a lot wanted recommendation and information on tax compliance for associations of upper learningCollege and collage officers usually are ignorant of their associations' tax tasks. particularly for associations with no specific tax compliance officials, the results of such lack of understanding can devastating.

Download e-book for kindle: Business Analysis and Valuation, Text and Cases by Krishna G. Palepu

Monetary statements are the root for a variety of enterprise research. Managers, securities analysts, bankers, and specialists all use them to make company judgements. there's powerful call for between enterprise scholars for path fabrics that offer a framework for utilizing financial plan facts in quite a few company research and valuation contexts.

Extra resources for ACCA P2 Corporate Reporting Study Text

Sample text

It also discusses the Management Commentary and the Conceptual Framework. as The examiner has stated that revenue recognition is important. cc 1 International Financial Reporting Standards (IFRSs) ea One of the competences you need to fulfil Objective 10 of the Practical Experience Requirement (PER) is to recognise and apply the external legal and professional framework and regulations to financial reporting. You can apply the knowledge you obtain from this section of the Text to demonstrate this competence.

Com The contract can be written, verbal or implied. Identify the separate performance obligations. The key point is distinct goods or services. A contract includes promises to provide goods or services to a customer. Those promises are called performance obligations. A company would account for a performance obligation separately only if the promised good or service is distinct. A good or service is distinct if it is sold separately or if it could be sold separately because it has a distinct function and a distinct profit margin.

The buyer has recognised his liability to pay for the goods or services provided. The converse of this is that the seller has recognised that ownership of goods has passed from himself to the buyer. co m (i) (ii) (iii) (iv)  The buyer has indicated his willingness to hand over cash or other assets in settlement of his liability.  The monetary value of the goods or services has been established. com At earlier points in the business cycle there will not, in general, be firm evidence that the above criteria will be met.

Download PDF sample

ACCA P2 Corporate Reporting Study Text by coll.

by Jason

Rated 4.84 of 5 – based on 22 votes