self study guide p2

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Prepareto pass

A guide to helpyou if you arestudying

P2CorporateReporting


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Welcome to your guide helpingyou to study for your P2 exam

Why use this guide?

Structured approach to show you how to succeed

Signposted resources and how to use them

Tips for success to help you through your studies

Interactive clickable checklists to keep you on track

This guide applies to paper-based exams for Septemberand December 2015 and March and June 2016.

Prepare to pass

Stages

of

study

Sections

Getting started 03

Learning phase 09

Revision phase 18

Final preparation 22

The exam 24

Appendix Links 26

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Your checklist Enter for your exam

Buy an Approved ContentProvider study text and questionand answer bank

Draw up your study plan

Get to know your exam

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Getting started Tips for success

The earlier you enter foryour examthe less it costs!

Use the ACCA LearningCommunityto link upwith fellow students aroundthe world studying the sameexam as you get tips, joindiscussions and share ideasand advice. You can alsoaccess live Q&A sessions andpresentations.

Download the StudentPlanner App a tool thathelps you map your journeyto ACCA membership whilebalancing your work andsocial life.

Spend some timefamiliarising yourself withthe free resources availablevia the exam resource finderon the student sectionofthe ACCA website we willprovide you with specificguidance on when and howto use these resources duringthe relevant stages of study.

Remember to personaliseyour edition of StudentAccountant so you receiveP2 specific informationas you need it.

Consider working through theprofessional skills moduleseither before you start, oralongside your studies.These modules give youinsight into professional skillsthat you can apply in yourexam or in the workplace.

Exempt from F7?

Make sure you have theassumed knowledgeneeded from F7 for P2 (seeP2 syllabus andstudy guide).

If you feel your knowledgeis lacking, consider buyingan F7 Approved ContentProviderstudy text torefresh your understanding.

When drawing up yourstudy plan (see page 5)

Be realistic and considerwhen you are best ableto study maybe earlymornings work betterfor you or perhapsshorter, more frequent

study periods. Once you have prepared

your plan stick to it!

Consider building in anextra study period afterevery few chapters toreview and consolidate yourlearning.

Take a 5-10 minute breakevery hour to help maintainyour motivation andconcentration.

We strongly recommend thatyou buy a P2 Approved ContentProviderstudy text and questionand answer bank to ensure examsuccess. These provide:

- the most up to date content andsyllabus coverage.

- tests, quizzes and other supportdesigned to help you preparefor your exam.

- past exam questions updatedfor changes to the syllabus,question style and exam formatas well as practice questions andanswers and full mock exams toensure you are fully prepared foryour exam.

Tips for success

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Study plan checklist Calculate the number of weeks

from now until your examdate and draw up a plan seethe example to the left and apossible proforma for you touse on the next page

You may need to add or take

away weeks depending onyour own circumstances

Block out days/half days/evenings already committedto family/social events

Plan study periods evenings/half days/full days, aiming forroughly one evening/half day

per chapter of your study textLeave a six week period for therevision and final preparationphases

Monday Tuesday Wednesday Thursday Friday Saturday Sunday

Week 1 Monday Tuesday Wednesday Thursday Friday Saturday Sunday










Week 11 REVISION

Week 12 REVISION

Week 13 REVISION

Week 14 REVISION

Week 15 REVISION

Week 16 REVSION AND FINAL PREPARATION

Evening study period Daytime study period Other commitments

Getting started Draw up your study plan

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Monday Tuesday Wednesday Thursday Friday Saturday Sunday

Week 1

Week 2

Week 3

Week 4

Week 5

Week 6

Week 7

Week 8

Week 9

Week 10

Week 11 REVISION

Week 12 REVISION

Week 13 REVISION

Week 14 REVISION

Week 15 REVISION

Week 16 REVISION AND FINAL PREPARATION

Print out and write down when you will study, relax and revise!Getting started Your study plan

Evening study period Daytime study period Other commitments Colour boxes in your preferred highlighter colours.06

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Review the syllabus& study guide and the

examinable documentsfor P2

These give you an understanding of the aims and objectives of the exam, learningoutcomes and exam structure as well as a comprehensive list of the documentsexaminable for the current exam sittings

Scan the most recentpastexam for P2

The most recent exam provides you with a c lear picture of how P2 will be assessedand how the exam is structured as well as the likely style and range of questionsthat you could see in the real exam

Read the examiner's approacharticleand listen to theexaminer's approach interview

Using these at the start of your studies will help you understand the focus of theexam by concentrating on the exam structure, question style, exam technique andtips as well as pitfalls to avoid see extracts from the examiner's approach articleover the page

Review the examiner's reportsfrom the last four sittings

These provide feedback on students performance after each exam session, highlightproblem areas that students need to improve on and tell you what the examiningteams are looking for; these are critical to your success in passing P2

Read the exam techniquearticles for P2

The two articles Exam technique for Paper P2and Passing the professional levelpapers will provide you with a head start in terms of knowing what to expect andhow to approach exam standard questions

Getting started Get to know your exam

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Getting started What the examiner has said about P2(extracts from the examiners approach article)

Comments onthe conceptual framework

There will be an increasing emphasis on the conceptualframework which underpins the standards, andthe examiner's approach will be to examine severalstandards at each diet. The key standards are thoserelated to group accounting, cash flow, impairment,provisioning, non-current assets, taxation, employeebenefits, leases, foreign exchange, intangibles,

financial instruments, and reporting financialperformance (including discontinued operations).The other standards are also important and will figurein exam questions. Environmental, social, and culturalconsiderations are important, although questions onthese issues will not be as frequent as those on othertopics. Financial instruments will be dealt withat a relatively simple level.

Students will be expected to read more widely thanjust their tutors manuals. Such manuals are often verygood but students need to supplement their reading

in order to consolidate their knowledge. Readingaccountancy journals, if only on a selective basis,will enhance students chances of success.

Comments ongroup accounting and accounting standards

Group accounting including cash flow statements will be animportant aspect of the syllabus, and will be examined at every examsession in Question 1. If group cash flow statements are examined,then the principles of group accounting may or may not be examinedin Section B. Financial reporting in specialised, not-for-profit and publicsector entities will be examined in general terms; students will beexpected to apply their knowledge of the syllabus to straightforward

transactions and events arising in these entities. Detailed knowledgeof the industry, or specialised accounting knowledge, will notbe required but students will have to apply their accountingknowledge to the scenario set out in the question.

The application of accounting standards will be an extremelyimportant element of this paper, both in Section A and B. Studentswill have to advise a client on suitable accounting practices,based on existing accounting standards, as well as analysing andinterpreting financial information and performance. Current issueswill always be foremost in the mind of the examiner when writingthe paper. These questions will often be driven by convergence

issues and the work programme of the International AccountingStandards Board (IASB). New accounting standards will be examinedas soon as is feasibly possible but not within six monthsof their issue.

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Your checklist

Work through the controlsheet which has beendesigned to give you astructured approach to yourlearning phase to ensure you:

- gain the knowledge youneed; and

- learn how to apply thatknowledge to pass the exam

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Use the control sheet relevant to

the Approved Content Provider'smaterials you have purchased:

Becker Professional Education page 12

BPP Learning Media page 14

Kaplan Publishing page 16

Tick the box Contentin the controlsheet once you have:

Read through the introductionto the chapter

Actively read and understood eachchapters content

Noted any additional commentaryand exam focus tips provided

Worked through and understoodexamples and illustrations ofconcepts given

Tick the box Quiz/Testin the control

sheet once you have:

Attempted the quiz at the end of thechapter (if you are using Becker or BPPmaterial) or the test your understandingquestions throughout the chapter(if you are using Kaplan material)

Tick the boxQuestionsin the controlsheet once you have:

Attempted the questions referred to inthe question bank some of these youshould do in full but others you can justdraw up a plan for, depending on thetime you have available

Compared your answer, or plan, with thesolution given and understood where youdid well or not so well and why

Tick the box ACCA related resources

in the control sheet once you have: Read / viewed the related ACCA article /

video signposted

Learning phase Get the most out of your control sheet

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Learning phase Tips for success

Actively read the material ask yourself doI understand this?If not re-read andre-work examples if you still struggle,make a note and comeback to it during therevision phase.

Scan headings beforegoing into the detail togive you an idea of thecontent first and considerhighlighting, underlining,making notes, drawingpictures or mind maps whatever helps youto remember.

Consider using theadditional resourcesprovided by theApproved ContentProvidersincluding forexample passcardsor pocket notes to help

you remember the keyknowledge areas.

Always work through thequestions signposted it is vital that you practisequestions throughout thelearning phase as thiswill ensure that you are

applying the knowledgeyou learn as you progress.

Make sure you use theACCA resources to helpyour understanding these give you real insightto help you in your exam.

If you find you are notcovering all of the materialin each study period, build

some extra time into yourplanner everyone worksat a different pace.

Keep an eye on StudentAccountant for anyrelevant articles.

Visit the ACCA LearningCommunity regularly toview new video contentand to join online studyevents.

There are PER (PracticalExperience Requirement)objectivesassociated

with specific syllabusareas and, if possible,you should try to gainexperience in thesealongside your studyingas this will help you toput your studies into aworkplace context andreinforce what you havelearned.

Try to read a good qualitybusiness journal ornewspaper regularly anduse this to help bring yourstudies to life by linkingyour learning into whatyou are reading.

Tips for success

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Learning phase Control sheet for Becker Professional Education

When watching the study support videos, focus at this stage on the technical aspects you will watch theseagain during the revision phase and at that point you will be able to focus more on the exam technique aspects.

Chapter Content Quiz/Test Questions ACCA related resources

tick the boxes below when complete

Introduction

1 GAAP and IASB IFRSs for SMEs

2 International issues Convergence between IFRS and US GAAP

3 Conceptual framework IASBs conceptual framework for financial reporting Not-for-profit organisations part 1 Not-for-profit organisations part 2

4 Reporting financial performance

5 Accounting policies, estimates and errors

6 Non-current assets How to account for property

7 IAS 36 Impairment of assets

8 Financial instruments

Impairment of financial assets Hedge accounting

What is a financial instrument? part 1 What is a financial instrument? part 2 IFRS 9 Financial instruments When does debt seem to be equity

9 IAS 17 Leases Lease operating or finance?

10 IFRS 8 Operating segments

11 IAS 19 Employee benefits

12 IAS 12 Income taxes Deferred tax

13 Provisions and contingencies Provisions

14 Related parties

15 IFRS 2 Share-based payment IFRS 2, share-based payment

16 Conceptual principles of group accounting

17 Basic group accounts18 Goodwil l Impairment of goodwill

19 Complex groups Complex groups Business combinations

20 Changes in shareholdings Objective business combinations IFRS 3 (revised)

21 Associates and joint arrangements

22 Foreign currency transactions

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Learning phase Control sheet for Becker Professional Education




23 IAS 7 Statement of cash flows

24 Analysis and interpretation

25 IFRS 1 First-time adoption

26 Ethics and the accountant

27 Environmental reporting The integrated report framework Syllabus update article: ACCA embeds integrated reporting

28 Appendix: IFRS 15 revenue from contracts with customers

Further ACCA resources relevant for this exam

Concepts of profit or loss and other comprehensive income What differentiates profit or loss from other comprehensive

income? Bin the clutter The industry question Corporate reporting case studies

Corporate reporting current issues IFRSs for SMEs Current issues Study support video: Groups with accounting standards

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Learning phase Control sheet for BPP Learning Media




Introduction

1 Financial reporting framework IASBs conceptual framework for financial reporting

2 Professional and ethical duty of the accountant

3 Non-current assets How to account for property

4 Employee benefits

5 Provisions, contingencies and events after the reporting period Provisions

6 Income taxes Deferred tax


Impairment of financial assets Hedge accounting What is a financial instrument? part 1 What is a financial instrument? part 2 IFRS 9 Financial instruments When does debt seem to be equity

8 Leases Lease operating or finance?

9 Share-based payment IFRS 2, share-based payment

10 Performance reporting

11 Related parties

12 Revision of basic groups Impairment of goodwill

13 Complex groups and joint arrangements Complex groups Business combinations

14 Changes in group structures

15 Continuing and discontinued interests Objective business combinations IFRS 3 (revised)

16 Foreign currency transactions and entities

17 Group statements of cash flows

18 Environmental and social reporting The integrated report framework Syllabus update article: ACCA embeds integrated reporting

19 Current developments Convergence between IFRS and US GAAP

20 Reporting for specialised entities Not-for-profit organisations part 1 Not-for-profit organisations part 2

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Learning phase Control sheet for BPP Learning Media




21 Reporting for small and medium-sized entities IFRSs for SMEs



income? Bin the clutter The industry question Corporate reporting case studies Corporate reporting current issues Current issues Study support video: Groups with accounting standards

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Learning phase Control sheet for Kaplan Publishing




Introduction

1 The conceptual framework IASBs conceptual framework for financial reporting

2 The professional and ethical duty of an accountant

3 Performance reporting and performance appraisal

4 Revenue

5 Non-current assets, agriculture and inventories How to account for property

6 Foreign currency in individual financial statements

7 Leases Lease operating or finance?

8 Employee benefits

9 Share-based payment IFRS 2, share-based payment

10 Events after the reporting period, provisions andcontingencies Provisions


Impairment of financial assets Hedge accounting What is a financial instrument? part 1 What is a financial instrument? part 2 IFRS 9 Financial instruments When does debt seem to be equity

12 Tax Deferred tax

13 Segment reporting

14 Related parties

15 Adoption of IFRS Convergence between IFRS and US GAAP

16 Specialised entities and specialised transactions Not-for-profit organisations part 1 Not-for-profit organisations part 2

IFRSs for SMEs17 Non-financial reporting

The integrated report framework Syllabus update article: ACCA embeds integrated reporting

18 Current issues

19 Group accounting basic groups Impairment of goodwill

20 Complex groups Complex groups Business combinations

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Learning phase Control sheet for Kaplan Publishing




21 Change in a group structure Objective business combinations IFRS 3 (revised)

22 Group accounting foreign currency

23 Group reorganisations

24 Group statement of cash flows



income? Bin the clutter The industry question Corporate reporting case studies Corporate reporting current issues Current issues Study support video: Groups with accounting standards

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Your checklist

Revisit areas you struggledwith during the learning phase

Ensure you are confident withthe knowledge needed to passthe exam

Make sure you are able to applythat knowledge in questions

Revision phase

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Revision phase Question practice

Consider blocking timein your study plan forspecific questions ormock exams to ensureyou cover everything.

Dont be afraid toattempt questions youhave already done

especially the onesyou found tricky firsttime round.

It is really important thatyou do some questionsin full, to exam time time managementis often an issue andthe more you prepareyourself the better you

will perform in the exam. To keep motivation

high, break somequestions into individualparts, write plans or

notes for some partsand do others in full.

Work through theanswers carefully pay attention to areasyou got wrong andunderstand where youwent wrong it is better

to do a few questionswell, than lots ofquestions badly.

Try not to look at theanswers before reallyattempting the question you won't be able todo this in the real exam!

Don't forget to reviewthe marking guide too you need to understandhow marks are allocatedto ensure you know howto maximise your marks.

Tips for successExam-standard question practice

is vital now

Work through as many questionsas possible and all mock examsincluded in the Approved ContentProviderquestion and answerbanks remember these are bestfor question practice as they includepast exam questions updated for

syllabus and format changes Work through the most recentpast

exam for P2 this will provide youwith a clear picture of what theexam will look like making sure youknow what to expect on the day

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Revision phase Key resources

Review the examiner's approach articleand examiner's

interviewagain in the context of what you have learnt

Remind yourself of areas that students often strugglewith and obtain tips on how to ensure you do not makethe same mistakes by reviewing the examiner's reportsfrom the last four sittings again

View the study support video referred to in yourcontrol sheet again this time focusing on the examtechnique aspects

Read the exam technique articles Exam techniquefor Paper P2and Passing the professional levelpapersagain this time using the techniques tohelp you practice questions

Make sure you read the study skills articles inStudent Accountantcovering topics such as howto overcome exam anxiety as well as checking theStudent Accountant Hub for any new technical

articles related to P2

Don't give up easily if youreally cannot understandsomething then considerposing a question on theACCA Learning Community if you found it difficult so willhave others.

Don't forget there areprofessional skills moduleswhich you might find usefulin giving you some practicalguidance when answeringquestions.

Tips for success

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Revision phase What the examiner has said about P2(extracts from the December 2014 examiners report)

Comments onquestion 2

This question dealt with two main topics-financial instruments and related parties.

Part a of the question required candidates to discuss the general principlesunderpinning the accounting for related party transactions and then adviseon the disclosure of related party relationships between government relatedentities and the government,. Inevitably, the model answers to the questionsare more detailed than what is expected of candidates. There were only5 marks available for this question. Therefore the number of marks available for

the second part of the requirement was naturally quite small. Candidates whodid not know the specific answer to this part of the question were givencredit for discussion of the related principlesand many candidates werescoring 4 out of 5 marks for this part of the question.

Part b of the question required candidates to show how a financial guaranteecontract should be dealt with in the financial statements together with adiscussion of the principles involved. Candidates were told that the guaranteewas measured at fair value through profit or loss.

The question was not well answered by candidates but a client would expecta qualified member of a profession to understand the difference between

a provision and a financial guarantee. It appeared from the answers that thisdistinction was not understood by many candidates even though the questiondid say that the guarantee was being measured at fair value through profit orloss, which would tend to indicate that the guarantee was a financial instrument.

Comments onquestion 1

This question required candidates to preparea consolidated statement of financial positionfor a group. Candidates had to deal with a stepacquisition, an unrecognised contingent liability,a revision of the fair values on acquisition, negativegoodwill, a joint arrangement and an asset heldfor sale. Candidates dealt with the group structure

quite well and the calculations of goodwill/negativegoodwill arising on acquisition were generallyaccurate. Candidates invariably calculate retainedearnings and non controlling interest inaccurately butthe marking guide gives credit for candidates ownfigures as long as the principle is correct.For example, marks are allocated for calculatingNCI as long as candidates are using the correctshare of the subsidiaries post acquisition earnings.Additionally, if a candidate makes an error earlyin a calculation, then candidates can gain marks

for their own figures. This latter point also enhancesthe importance of candidates showingfull and clear workings.

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Your checklist

You are clear on the knowledgeyou need to pass the examas well as how to apply thatknowledge

You have the skills you needto pass the exam eg timemanagement

Ensure you arefamiliar with:

the exam format

the style of questions

the way the marks are allocated

what specific syllabus areasare likely to be tested andin which questions

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Final preparation Tips for success

Go over questions again thatyou found difficult during therevision phase and make sure youattempt at least one mock againin full to time.

If you are unsure about the examformat, the style of questionsor what specific syllabus areasare likely to be tested in which

questions, read the syllabus andstudy guideagain.

If you are not sure about howthe marks are allocated reviewthe most recentpast examfor P2again.

Tips for success

An extract from theP2 June 2015 exammarking guide

Question 1 Marks(a)Property, plant and equipment 4Goodwill 7Non-current liabilities 2Finance lease 3Deferred tax 2

Current assets 1Pensions 3Retained earnings 6Other components of equity 2Non-controlling interest 3Current liabilities 2

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(b)1 mark per pointup to maximum 8

(c)Philosophy 3Ethical considerations 4

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An extract from thesyllabus and studyguide for P2

The Essentials module papersall have a Section A containinga major case study question withall requirements totalling50 marks relating to this case.

Section B gives studentsa choice of two from three

25 mark questions.

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Your checklist

Make sure you are readyto walk into your exam

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GoodLuck!

The Exam Tips for success

Very few students enjoytaking exams but thereare things you can doto make the experienceless stressful!

Identify where theexam hall is.

Plan your route to theexam hall, consideringthe time of day you willbe travelling and anypotential issues.

Have in place a back-upplan in case of trafficproblems or publictransport delays.

Ensure you have all theequipment you need for

the exam (black pens,calculator etc).

Don't forget to takeyour exam docket withyou as well as yourstudent identification.

Eat properly before you

leave for the exam. Sleep properly do not

spend the night beforedoing last minute latenight revision you willperform so much betterif you are alert andwell rested (and inany case, last minuterevision will only causeyou to panic!).

Try not to get intodiscussions with fellowstudents just before theexam about what mightcome up again this willonly cause you stress.

Tips for success

Once the exam is over:

Relax.

Don't overanalyse youcannot change

anything now!

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Appendix Links


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Appendix Links

Page No. Link URL

04 Enter for your exam http: //www.accaglobal.com/gb/en/student/acca-qual-student-journey/exams/enter-an-exam.html

04, 11, 19 Approved Content Provider http://www.accaglobal.com/gb/en/student/your-study-options/alp-content.html

04 ACCA Learning Community https://www.accalearningcommunity.com/

04 Student Planner App http://www.accaglobal.com/gb/en/student/apps.html

04 Exam resource fi nder http://www.accaglobal.com/gb/en/student/exam-support-resources.html

04 Student section http://www.accaglobal.com/gb/en/student.html

04, 07, 23 Syllabus and study guide http://www.accaglobal.com/gb/en/student/exam-support-resources/professional-exams-study-resources/p2/syllabus-study-guide/p2-international-int-syllabus-study-guide.html

04, 20 Professiona l sk il ls modules http://studentv irtual learn.accaglobal .com/index.php

07 Examinable documents http://www.accaglobal.com/gb/en/student/exam-support-resources/professional-exams-study-resources/p2/examinable-documents.html

07, 19, 23 Past exam for P2 http://www.accaglobal.com/gb/en/student/exam-support-resources/professional-exams-study-resources/p2/past-exam-papers/international-stream.html

07, 20 Examiners approach a rticle http://www.accaglobal.com/gb/en/student/exam-support-resources/professional-exams-study-resources/p2/technical-articles/p2-approach.html

07, 20 Examiners approach interview http://www.accaglobal.com/gb/en/student/exam-support-resources/professional-exams-study-resources/p2/examiners-reports.html

07, 20 Examiners reports http://www.accaglobal.com/gb/en/student/exam-support-resources/professional-exams-study-resources/p2/examiners-reports.html

07, 20Exam technique article: Examtechnique for Paper P2

http://www.accaglobal.com/gb/en/student/exam-support-resources/professional-exams-study-resources/p2/technical-articles.html

07, 20Exam technique article: Passing theprofessional level papers


11PER (Practical Experience Requirement)

objectives

http://www.accaglobal.com/gb/en/student/practical-experience/performance-objectives.html

13, 15, 17 Concepts of profit or loss and othercomprehensive income http://www.accaglobal.com/gb/en/student/exam-support-resources/professional-exams-study-resources/p2/technical-articles/pl-oci.html

13, 15, 17What differentiates profit or loss fromother comprehensive income?

http://www.accaglobal.com/gb/en/student/exam-support-resources/professional-exams-study-resources/p2/technical-articles/ploci.html

12, 14, 16 Impairment of financial assetshttp://www.accaglobal.com/gb/en/student/exam-support-resources/professional-exams-study-resources/p2/technical-articles/impairment-of-financial-assets.html

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APPENDIX

LINKS


28/29

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STARTED

LEA

RNING

P

HASE

REVISION

PHASE

FINAL

PREPARATION

THEEXAM

APPENDIX

LINKS

Appendix Links

Page No. Link URL

13, 14, 16 The integrated report frameworkhttp://www.accaglobal.com/gb/en/student/exam-support-resources/professional-exams-study-resources/p2/technical-articles/iirc-framework.

html12, 14, 16 Hedge accounting

http://www.accaglobal.com/gb/en/student/exam-support-resources/professional-exams-study-resources/p2/technical-articles/hedge-accounting.html

12, 14, 16 When does debt seem to be equity?http://www.accaglobal.com/gb/en/student/exam-support-resources/professional-exams-study-resources/p2/technical-articles/when-does-debt-seem-to-be-equity-.html

12, 14, 16 Lease operating or finance? http://www.accaglobal.com/gb/en/student/exam-support-resources/fundamentals-exams-study-resources/f7/technical-articles/lease.html

13, 15, 17 Bin the clut terhttp://www.accaglobal.com/gb/en/student/exam-support-resources/fundamentals-exams-study-resources/f7/technical-articles/bin-the-clutter.html

12, 14, 16 What is a financial instrument? part 1http://www.accaglobal.com/gb/en/student/exam-support-resources/fundamentals-exams-study-resources/f7/technical-articles/what-financial-instrument.html

12, 14, 16 What is a financial instrument? part 2http://www.accaglobal.com/gb/en/student/exam-support-resources/fundamentals-exams-study-resources/f7/technical-articles/financial-instrument-part2.html

12, 14, 16 IFRS 9 Financial instruments http://www.accaglobal.com/gb/en/student/exam-support-resources/professional-exams-study-resources/p2/technical-articles.html

13, 15, 17 Corporate reporting case studies http://www.accaglobal.com/gb/en/student/exam-support-resources/professional-exams-study-resources/p2/technical-articles.html

12, 14, 16 Provisions http://www.accaglobal.com/gb/en/student/exam-support-resources/professional-exams-study-resources/p2/technical-art icles.html

12, 14, 16IASBs conceptual framework forfinancial reporting


12, 14, 16 How to account for property http://www.accaglobal.com/gb/en/student/exam-support-resources/professional-exams-study-resources/p2/technical-articles.html

13, 15, 17 The industry question http://www.accaglobal.com/gb/en/student/exam-support-resources/professional-exams-study-resources/p2/technical-articles.html

13, 15, 17 Corporate reporting current issues http://www.accaglobal.com/gb/en/student/exam-support-resources/professional-exams-study-resources/p2/technical-articles.html

12, 14, 16 Complex groups http://www.accaglobal.com/gb/en/student/exam-support-resources/professional-exams-study-resources/p2/technical-articles.html

13, 15, 16 IFRS for SMEs http://www.accaglobal.com/gb/en/student/exam-support-resources/professional-exams-study-resources/p2/technical-articles/ifrs-for-smes.html

12, 14, 16Convergence between IFRS and USGAAP


12, 14, 16 Not-for-profit organisations part 1 http://www.accaglobal.com/gb/en/student/exam-support-resources/professional-exams-study-resources/p2/technical-articles.html

12, 14, 16 Not-for-profit organisations part 2 http://www.accaglobal.com/gb/en/student/exam-support-resources/professional-exams-study-resources/p2/technical-articles.html

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LINKS


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GETTING

STARTED

LEA

RNING

P

HASE

REVISION

PHASE

FINAL

PREPARATION

THEEXAM

APPENDIX

LINKS

Appendix Links

Page No. Link URL

12, 14, 16 Impairment of goodwillhttp://www.accaglobal.com/gb/en/student/exam-support-resources/fundamentals-exams-study-resources/f7/technical-articles/impairment-goodwill.html

12, 14, 16 Deferred tax http://www.accaglobal.com/gb/en/student/exam-support-resources/professional-exams-study-resources/p2/technical-art icles.html

13, 15, 17 Current issues http://www.accaglobal.com/gb/en/student/exam-support-resources/professional-exams-study-resources/p2/technical-art icles.html

12, 14, 16 Business combinations http://www.accaglobal.com/gb/en/student/exam-support-resources/professional-exams-study-resources/p2/technical-articles.html

12, 14, 17Objective business combinations IFRS 3 (revised)


12, 14, 16 IFRS 2 share-based payment http://www.accaglobal.com/gb/en/student/exam-support-resources/professional-exams-study-resources/p2/technical-articles/ifrs2.html

13, 14, 16Syllabus update: ACCA embedsintegrated reporting

http://www.accaglobal.com/gb/en/student/sa/features/acca-embeds-integrated-reporting.html

13, 15, 17Study support video: Groups withaccounting standards


20 Study skills articles in StudentAccountant http://www.accaglobal.com/gb/en/student/sa.html

29

APPENDIX

LINKS

self study guide p2

Documents