ACCAp2 体型总结

必考题：group accounts难点

ethics

current IFRS developments

重点题：financial instruments

employee benefits难点

impairment of assets

revenue recognition

provision and contingencies

熟练掌握题：fair value measurement (IFRS 13)难点

foreign currency transaction难点

income tax难点

leasing难点

share based payments难点

PPE

investment property

intangible assets

inventory

assets held for sale and discontinued operations (IFRS 5)

government grants

statement of cash flow

realted party transactions

changes in accouting policies, estimates and errors

events after B/S date

segment report

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