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Study Corporate Reporting

ACCA P2 Corporate Reporting

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Study Corporate Reporting | studycorporatereporting.blogspot.com Reviews

https://studycorporatereporting.blogspot.com

ACCA P2 Corporate Reporting

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1

Study Corporate Reporting: ABOUT US

http://studycorporatereporting.blogspot.com/2011/05/about.html

Syllabus and Study Guide (INT). Syllabus and Study Guide (UK). Examinable Documents (INT and UK). Study Corporate Reporting (SCR) is founded by an ACCA member who is also a practising Chartered Accountant and lecturer in his own native country, who is passionate about educating students with regards to the subject of corporate reporting. SCR has no affiliation with ACCA whatsoever. At Sunday, May 01, 2011. ACCA P2 RECENT TECHNICAL ARTICLES. March 2011: The IASB's Conceptual Framework. Since the June 2011...

2

Study Corporate Reporting: CONSOLIDATION EXEMPTION FOR A PARENT COMPANY

http://studycorporatereporting.blogspot.com/2011/07/consolidation-exemption-for-parent.html

Syllabus and Study Guide (INT). Syllabus and Study Guide (UK). Examinable Documents (INT and UK). CONSOLIDATION EXEMPTION FOR A PARENT COMPANY. There are certain situations in which a parent company may not wish to consolidate a subsidiary. In this article, we are going to discuss why a parent company may wish to do so, and the circumstances in which the non-consolidation of subsidiaries is permitted by International Accounting Standards. Let's look at these arguments in more detail. It is apparent that ...

3

Study Corporate Reporting: ACCOUNTING FOR COMPOUND FINANCIAL INSTRUMENTS

http://studycorporatereporting.blogspot.com/2011/06/accounting-for-compound-financial.html

Syllabus and Study Guide (INT). Syllabus and Study Guide (UK). Examinable Documents (INT and UK). ACCOUNTING FOR COMPOUND FINANCIAL INSTRUMENTS. IAS 32 Financial Instruments: Presentation. Requires compound financial instruments to be split into their component parts, i.e.:. A financial liability (the debt component); and. An equity instrument (the option to convert into shares). These must be shown separately in the financial statements. Splitting the financial instrument. The financial instrument is sp...

4

Study Corporate Reporting: ACCA P2 JUNE 2011 EXAM FEEDBACK

http://studycorporatereporting.blogspot.com/2011/06/acca-p2-june-2011-exam.html

Syllabus and Study Guide (INT). Syllabus and Study Guide (UK). Examinable Documents (INT and UK). ACCA P2 JUNE 2011 EXAM FEEDBACK. The ACCA P2 June 2011 exam has just passed. With all sweat and tears, the exam is finally over. Please share your experiences and opinions on the paper, such as the topics being examined, your result expectations, the difficulty level, etc. Also, don't forget to vote for our poll at the bottom right of the site. Will all you candidates go for a well deserved break now! Since ...

5

Study Corporate Reporting: UNDERSTANDING SUBSTANCE OVER FORM

http://studycorporatereporting.blogspot.com/2011/05/understanding-substance-over-form.html

Syllabus and Study Guide (INT). Syllabus and Study Guide (UK). Examinable Documents (INT and UK). UNDERSTANDING SUBSTANCE OVER FORM. Both the IASB's Framework. And IAS 1 Presentation of financial statements. State that transactions and events should be accounted for and presented in accordance with their substance and economic reality, and not merely their legal form. The way to deal with this is to look at the assets and liabilities before and after the transaction. States that a company should derecogn...

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Study Corporate Reporting

Syllabus and Study Guide (INT). Syllabus and Study Guide (UK). Examinable Documents (INT and UK). Under IFRS 9 Financial instruments. Financial assets can be classified into four categories. The measurement of financial instruments can be divided into two parts, i.e. on initial recognition (how a financial asset or liability should be measured when it is first acquired or incurred) and. ANSWER TO QUESTION 1 (JUNE 2011 EXAM). NON-CURRENT ASSETS HELD FOR SALE: CLASSIFICATION. At Friday, July 08, 2011.

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