ACCA P2 BPP MOCK June 2010 and tips

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ACCA P2 BPP MOCK June 2010，问题和答案都有，还有tutor建议
按照新准则出的模拟题，放心下载

BPP tips：
Paper P2Section A:

• Compulsory case study including preparation of a group statement of comprehensive income (profit and loss account) and/or statement of financial position (balance sheet) including complex group structures, continuing and discontinued activities or foreign subsidiary, or alternatively a statement of cash flows. This will include other accounting complications such as financial instruments, pensions, share-based payment and impairments.
• There will also be discursive requirements on a linked accounting adjustment and social/ethical/moral aspects of corporate reporting.

Section B:

• Industry question (often Q3), testing range of standards (NB: no specific knowledge of the particular industry is required)
• Discussion question (Q4) looking at current developments in corporate reporting such as small and medium-sized entities, leases, success/issues on implementation of IFRSs, management commentary, comprehensive income/presentation of financial statements, improvements in performance measurement. May also include a related computational part based on figures from a case study.
• 'Multi-part' testing a range of standards separately, such as related parties, pensions, changes in accounting policies, recognition and/or impairment of tangible and intangible assets, foreign currency transactions, leases, revenue recognition, consistency of standards with the conceptual framework, changes in accounting policies, the effect of accounting treatments on earnings per share or ratios and deferred tax implications.

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关键词：MOCK Tips ACCA June ACC ACCA MOCK June 2010 BPP

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