ACCA P2 - Strategic Business Reporting (INT) Este curso é ministrado em inglês

Course details

To develop knowledge and understanding of how to prepare consolidated accounts and apply different IFRSs into different business transactions.

Course Topics:

• Introduction to SBR  
  
• Introduction to Asset Standards    
• IFRS 16
• IAS 36 Impairment of assets  
  
• IAS 38 Intangible asset  
  
• IAS 40 Investment Property  
  
• IFRS 5 Non-current assets held for sale and Discontinued Operations  
  
• IAS 41 Agricultural Accounting  
  
• FRS 9 Financial Instrument 
  
• IFRS 15 Revenue from contracts with customers 
  
• IAS 20 Government Grant  
  
• IAS 12 Income Taxes 
  
• Deferred Tax
  
• IAS 19 Employee Benefit  
  
• IFRS2 Share based Payment 
  
• IAS 37 Provisions contingent liabilities and assets  
  
• Conceptual framework  
  
• IAS 1 Presentation of Financial Statements  
  
• IAS 8 Accounting Policy, Changes in Accounting Estimates and Errors  
  
• IAS10 Events After the Reporting Period  
  
• IAS 24 Related Party Disclosure  
  
• IAS 34 Interim Financial Statements  
  
• IFRS 1 First Time Adoption of IFRS  
  
• IFRS 8 Operating Segment  
  
• IFRS 13 Fair Value Measurement  
  
• IFRS 13 Fair Value Measurement Q  
  
• IFRS for SMEs Management Commentary and Integrated reporting  
  
• Consolidation

The Exam

• Section A: 2 questions: 50 marks in total.
• Section B: 2 questions with 25 marks each.
• Passing marks: 50 marks.
• Total marks: 100 marks.
• Time: 3 hours and 15 minutes.

What's included in the course?

• Prerecorded tutor led videos (whole syllabus) - about 25-50 sessions/paper
  
• Tuition study note 
  
• Prerecorded exam technique tutor led videos - 5 sessions
  
• Prerecorded past exam questions walk through sessions - 10 sessions
  
• Revision study note
  
• Article library with latest exam related articles
  
• Mock exam
  
• Exam Tips
  
• Tutor support (Email with 24 hours reply)
  
• Pass guarantee (If you do not pass the exam, you can use the course again until you pass)*
  

Exam Dates

• September 2018
  
• December 2018
  

*Students must submit the mock exam to us for marking and provide their ACCA student information in order to enjoy the pass guarantee service. Pass guarantee service means that if students can not pass the ACCA paper, students can enjoy the free updates of the course until they pass it.

**Exam registration and separate payment will be done at ACCA's official website, and the test will be facilitated at an approved testing centre.