Forumias, a online portal for upsc preparation online clear ias and other upsc exam with forumias a leading site for upsc online preparation. Acca f7 financial reporting, acca p2 corporate reporting, earnings per share, eps although earnings per share is a very popular performance measurement tool, it is not without its drawback and limitations. Ifrs 9 examinability acca p2 graham holt, the examiner for acca paper p2, has long stated that he wishes p2 to remain a “cutting edge” paper however, the controversy around some of the perceived weaknesses of ias 39 would be within the syllabus for the december 2009 exam. Question 1 key, a public limited company, is concerned about the reduction in the general availability of credit and the sudden tightening of the conditions required to obtain a loan from banks.
Topic 2 - ias 40 investment property definitions: investment property: property held to earn rentals or for capital appreciation or both an entity may own land or a building as an investment rather than for use in the business – ias 40 past exam questions – p2. Free acca strategic business reporting (sbr) lectures if you find opentuition study materials useful in your studies, please consider making a donation – it will help us to expand and improve the resources that we offer. Ias 19 employee benefits acca p2 video lecture 1 for 2017-18 attempts you can watch video lectures of acca here in this channel and other tutorials too in this video we have discussed about ias 19 employee benefits this accounting standard defined some rules on how to account for the benefit there are four type of benefit. If you find opentuition study materials useful in your studies, please consider making a donation - it will help us enormously to be able to expand and improve the resources that we offer.
Step 1 download free mind maps & print y you need to create an account and verify your email to do this step 2 buy the course of your choice all courses cover entire syllabus with lots of illustrations & cost £50. This is a list of the international financial reporting standards (ifrss) and official interpretations, as set out by the ifrs foundation it includes accounting standards either developed or adopted by the international accounting standards board (iasb), the standard-setting body of the ifrs foundation. The ifrs foundation's logo and the ifrs for smes ® logo, the iasb ® logo, the ‘hexagon device’, eifrs ®, ias ®, iasb ®, ifric ®, ifrs ®, ifrs for smes ®, ifrs foundation ®, international accounting standards ®, international financial reporting standards ®, niif ® and sic ® are registered trade marks of the ifrs foundation, further details of which are available from the ifrs. Dear, hope you are doing well i have used kaplan study text for p2 exam in this study there are principles written for every standard which can be easily learnt. P2 - corporate reporting int/uk full course details buy this course now clicking above will take you to checkout disable video questions 552 completion overview p2 recap 30 - tax (ias 12) p2 recap 31 - provisions (ias 37) p2 recap 32 & 33 - subsequent events & related parties.
P2 class recording irc live recording study guide ias 2 ias 20 government grant ias 23 borrowing costs ias 12 deferred tax ias 2 ias 20 government grant ias 23 borrowing costs ias 12 deferred tax ias 40 ifrs 2 new ifrs 2 – cash settled ifrs 2 – deferred tax sample interested ias 2 you are required to login to view this. Therefore, international accounting standards board (iasb) decided to rewrite and replace ias 39 i am an acca student, currently going to appear in p2-corporate reporting and the only standards that i cannot understand enough to apply is ias 37/39 and ifrs 7/9 i came across this blog and found it quite helpful. Ias 32 requires that the issuer of compound financial instrument should classify such instrument's equity component as equity and liability component as liability right on its initial recognition.
Subsequently, ias 38 allows a choice of cost or revaluation model cost model – carried at initial cost less accumulated amortisation and impairment losses revaluation model – carried at revalued amount, based on fair value, less subsequent amortisation and impairment losses. Ias 24 related party disclosures, related parties you need to be able to identify and determine the parties considered to be related to an entity you’ll also need to identify the implications of related party relationships and the need for disclosures. Kns-institute of business studies – paper p2 ias 1 – presentation of financial statements disclosures in statement of changes in equity q. View notes - p2 acca summary + revision notes 2017 pdf from it 100 at new horizons learning center p2 - corporate reporting (int) revision notes p2 revision notes page 1 table of contents the.
California department of education 1430 n street sacramento, ca 95814 web policy. Cpa p2 advanced corporate reporting 1 © cenit online 2015 topic 31 - ias 7 statement of cashflows a) overview notes b) statement of cashflows vs statement of profit. As of now it is still in test mode this is meant to be used only for acca exam candidates i would not hold any liability if it is used for any reason.