Introduction
Helping you to pass - the ONLY P2 Study Text reviewed by the examiner
Studying P2
Important note for UK students
The exam paperPart A Regulatory and ethical framework
1 Financial reporting framework
2 Professional and ethical duty of the accountant
3 Environmental and social reportingPart B Accounting standards
4 Non-current assets
5 Employee benefits
6 Income taxes
7 Financial i truments
8 Share-based payment
9 Provisio , contingencies and events after the reporting period
10 Related parties
11 LeasesPart C Group financial statements
12 Revision of basic groups
13 Complex groups
14 Changes in group structures
15 Continuing and discontinued interests
16 Foreign currency tra actio and entities
17 Group statements of cash flowsPart D Performance reporting
18 Performance reporting
19 Current developments
20 Reporting for specialised entities
21 Reporting for small and medium-sized entities
Mathematical tables
Exam question and a wer bank
Index
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