? ACCA 2014 All rights reserved.
　　1
　　Corporate Reporting （INT）
　　（P2） December 2014 to
　　June 2015
　　This syllabus and study guide is designed to help
　　with planning study and to provide detailed
　　information on what could be assessed in
　　any examination session.
　　THE STRUCTURE OF THE SYLLABUS AND
　　STUDY GUIDE
　　Relational diagram of paper with other papers
　　This diagram shows direct and indirect links
　　between this paper and other papers preceding or
　　following it. Some papers are directly underpinned
　　by other papers such as Advanced Performance
　　Management by Performance Management. These
　　links are shown as solid line arrows. Other papers
　　only have indirect relationships with each other
　　such as links existing between the accounting and
　　auditing papers. The links between these are shown
　　as dotted line arrows. This diagram indicates where
　　you are expected to have underpinning knowledge
　　and where it would be useful to review previous
　　learning before undertaking study.
　　Overall aim of the syllabus
　　This explains briefly the overall objective of the
　　paper and indicates in the broadest sense the
　　capabilities to be developed within the paper.
　　Main capabilities
　　This paper’s aim is broken down into several main
　　capabilities which divide the syllabus and study
　　guide into discrete sections.
　　Relational diagram of the main capabilities
　　This diagram illustrates the flows and links between
　　the main capabilities （sections） of the syllabus and
　　should be used as an aid to planning teaching and
　　learning in a structured way.
　　Syllabus rationale
　　This is a narrative explaining how the syllabus is
　　structured and how the main capabilities are linked.
　　The rationale also explains in further detail what the
　　examination intends to assess and why.
　　Detailed syllabus
　　This shows the breakdown of the main capabilities
　?。╯ections） of the syllabus into subject areas. This is
　　the blueprint for the detailed study guide.
　　Approach to examining the syllabus
　　This section briefly explains the structure of the
　　examination and how it is assessed.
　　Study Guide
　　This is the main document that students, learning
　　and content providers should use as the basis of
　　their studies, instruction and materials.
　　Examinations will be based on the detail of the
　　study guide which comprehensively identifies what
　　could be assessed in any examination session.
　　The study guide is a precise reflection and
　　breakdown of the syllabus. It is divided into sections
　　based on the main capabilities identified in the
　　syllabus. These sections are divided into subject
　　areas which relate to the sub-capabilities included
　　in the detailed syllabus. Subject areas are broken
　　down into sub-headings which describe the detailed
　　outcomes that could be assessed in examinations.
　　These outcomes are described using verbs
　　indicating what exams may require students to
　　demonstrate, and the broad intellectual level at
　　which these may need to be demonstrated
　　（*see intellectual levels below）。
　　INTELLECTUAL LEVELS
　　The syllabus is designed to progressively broaden
　　and deepen the knowledge, skills and professional
　　values demonstrated by the student on their way
　　through the qualification.
　　The specific capabilities within the detailed
　　syllabuses and study guides are assessed at one of
　　three intellectual or cognitive levels:
　　LevelⅠ: Knowledge and comprehension
　　? ACCA 2014 All rights reserved.
　　2
　　LevelⅡ: Application and analysis
　　LevelⅢ: Synthesis and *uation
　　Very broadly, these intellectual levels relate to the
　　three cognitive levels at which the Knowledge
　　module, the Skills module and the Professional level
　　are assessed.
　　Each subject area in the detailed study guide
　　included in this document is given a 1, 2, or
　　3 superscript, denoting intellectual level, marked at
　　the end of each relevant line. This gives an
　　indication of the intellectual depth at which an area
　　could be assessed within the examination. However,
　　while level 1 broadly equates with the Knowledge
　　module, level 2 equates to the Skills module and
　　level 3 to the Professional level, some lower level
　　skills can continue to be assessed as the student
　　progresses through each module and level. This
　　reflects that at each stage of study there will be a
　　requirement to broaden, as well as deepen
　　capabilities. It is also possible that occasionally
　　some higher level capabilities may be assessed at
　　lower levels.
　　LEARNING HOURS AND EDUCATION
　　RECOGNITION
　　The ACCA qualification does not prescribe or
　　recommend any particular number of learning hours
　　for examinations because study and learning
　　patterns and styles vary greatly between people and
　　organisations. This also recognises the wide
　　diversity of personal, professional and educational
　　circumstances in which ACCA students find
　　themselves.
　　As a member of the International Federation of
　　Accountants, ACCA seeks to enhance the education
　　recognition of its qualification on both national and
　　international education frameworks, and with
　　educational authorities and partners globally. In
　　doing so, ACCA aims to ensure that its qualifications
　　are recognized and valued by governments,
　　regulatory authorities and employers across all
　　sectors. To this end, ACCA qualifications are
　　currently recognized on the education frameworks in
　　several countries. Please refer to your national
　　education framework regulator for further
　　information.
　　Each syllabus contains between 23 and 35 main
　　subject area headings depending on the nature of
　　the subject and how these areas have been broken
　　down.
　　GUIDE TO EXAM STRUCTURE
　　The structure of examinations varies within and
　　between modules and levels.
　　The Fundamentals level examinations contain
　　100% compulsory questions to encourage
　　candidates to study across the breadth of each
　　syllabus.
　　The Knowledge module is assessed by equivalent
　　two-hour paper based and computer based
　　examinations.
　　The Skills module examinations F5-F9 are all paper
　　based three-hour papers containing a mix of
　　objective and longer type questions. The Corporate
　　and Business Law （F4） paper is a two- hour
　　computer based objective test examination which is
　　also available as a paper based version from the
　　December 2014 examination session.
　　The Professional level papers are all three-hour
　　paper based examinations, all containing two
　　sections. Section A is compulsory, but there will be
　　some choice offered in Section B.
　　For all three hour examination papers, ACCA has
　　introduced 15 minutes reading and planning time.
　　This additional time is allowed at the beginning of
　　each three-hour examination to allow candidates to
　　read the questions and to begin planning their
　　answers before they start writing in their answer
　　books. This time should be used to ensure that all
　　the information and exam requirements are properly
　　read and understood.
　　During reading and planning time candidates may
　　only annotate their question paper. They may not
　　write anything in their answer booklets until told to
　　do so by the invigilator.
　　The Essentials module papers all have a Section A
　　containing a major case study question with all
　　requirements totalling 50 marks relating to this
　　case. Section B gives students a choice of two from
　　three 25 mark questions.
　　? ACCA 2014 All rights reserved.
　　3
　　Section A of both the P4 and P5 Options papers
　　contain one 50 mark compulsory question, and
　　Section B will offer a choice of two from three
　　questions each worth 25 marks each.
　　Section A of each of the P6 and P7 Options papers
　　contains 60 compulsory marks from two questions;
　　question 1 attracting 35 marks, and question 2
　　attracting 25 marks. Section B of both these
　　Options papers will offer a choice of two from three
　　questions, with each question attracting 20 marks.
　　All Professional level exams contain four
　　professional marks.
　　The pass mark for all ACCA Qualification
　　examination papers is 50%.
　　GUIDE TO EXAMINATION ASSESSMENT
　　ACCA reserves the right to examine anything
　　contained within the study guide at any examination
　　session. This includes knowledge, techniques,
　　principles, theories, and concepts as specified.
　　For the financial accounting, audit and assurance,
　　law and tax papers except where indicated
　　otherwise, ACCA will publish examinable
　　documents once a year to indicate exactly
　　what regulations and legislation could potentially be
　　assessed within identified examination sessions
　　For paper based examinations regulation issued or
　　legislation passed on or before 31st August annually,
　　will be examinable from 1st September of the
　　following year to 31st August t of the year after that.
　　Please refer to the examinable documents for the
　　paper （where relevant） for further information.
　　Regulation issued or legislation passed in
　　accordance with the above dates may be
　　examinable even if the effective date is in the future.
　　The term issued or passed relates to when
　　regulation or legislation has been formally approved.
　　The term effective relates to when regulation or
　　legislation must be applied to an entity transactions
　　and business practices.
　　The study guide offers more detailed guidance on
　　the depth and level at which the examinable
　　documents will be examined. The study guide
　　should therefore be read in conjunction with the
　　examinable documents list.
　　? ACCA 2014 All rights reserved.
　　4
　　Syllabus
　　AIM
　　To apply knowledge, skills and exercise professional
　　judgement in the application and *uation of
　　financial reporting principles and practices in a
　　range of business contexts and situations.
　　MAIN CAPABILITIES
　　On successful completion of this paper candidates
　　should be able to:
　　A Discuss the professional and ethical duties of
　　the accountant
　　B Evaluate the financial reporting framework
　　C Advise on and report the financial
　　performance of entities
　　D Prepare the financial statements of groups of
　　entities in accordance with relevant
　　accounting standards
　　E Explain reporting issues relating to
　　specialised entities
　　F Discuss the implications of changes in
　　accounting regulation on financial reporting
　　G Appraise the financial performance and
　　position of entities
　　H Evaluate current developments
　　RELATIONAL DIAGRAM OF MAIN CAPABILITIES
　　FA （F3）
　　FR （F7）
　　CR
　?。≒2）
　　AAA
　?。≒7）
　　The appraisal of financial
　　performance and position of
　　entities （G）
　　Financial statements of
　　groups of entities （D）
　　Current developments
　　（H）
　　The financial
　　reporting framework （B）
　　The professional and
　　ethical duty of the
　　accountant （A）
　　Reporting
　　the financial
　　performance of entities （C）
　　Implications of changes in
　　accounting regulation on
　　financial reporting （F）
　　Specialised
　　entities （E）
　　? ACCA 2014 All rights reserved.
　　5
　　RATIONALE
　　The syllabus for Paper P2, Corporate Reporting,
　　assumes knowledge acquired at the Fundamentals
　　level including the core technical capabilities to
　　prepare and analyse financial reports for single and
　　combined entities.
　　The Paper P2 syllabus takes the subject into greater
　　depth and contextualises the role of the accountant
　　as a professional steward and adviser/analyst by
　　initially exploring the wider professional duties and
　　responsibilities of the accountant to the stakeholders
　　of an organisation.
　　The syllabus examines the financial reporting
　　framework within which the accountant operates
　　and examines detailed financial reporting
　　requirements for entities leading to the preparation
　　of group financial reports in accordance with
　　generally accepted accounting practice and relevant
　　standards.
　　The syllabus then deals with the nature of reporting
　　for specialised entities including not-for-profit and
　　small and medium-sized enterprises.
　　The final sections of the syllabus explore – in more
　　depth – the role of the accountant as financial
　　analyst and adviser through the assessment of
　　financial performance and position of entities, and
　　the accountant’s role in assessing and advising on
　　the implications of accounting regulation on
　　corporate reporting.
　　Finally, the syllabus covers the *uation of current
　　developments and their implications for financial
　　reporting.
　　? ACCA 2014 All rights reserved.
　　6
　　DETAILED SYLLABUS
　　A The professional and ethical duty of the
　　accountant
　　1. Professional * and compliance with
　　accounting standards
　　2. Ethical requirements of corporate reporting
　　and the consequences of unethical *
　　3. Social responsibility
　　B The financial reporting framework
　　1. The applications, strengths and weaknesses of
　　an accounting framework
　　2. Critical *uation of principles and practices
　　C Reporting the financial performance of entities
　　1. Performance reporting
　　2. Non-current assets
　　3. Financial instruments
　　4. Leases
　　5. Segment reporting
　　6. Employee benefits
　　7. Income taxes
　　8. Provisions, contingencies and events after the
　　reporting date
　　9. Related parties
　　10. Share-based payment
　　11. Reporting requirements of small and mediumsized
　　entities （SMEs）
　　D Financial statements of groups of entities
　　1. Group accounting including statements of cash
　　flows
　　2. Continuing and discontinued interests
　　3. Changes in group structures
　　4. Foreign transactions and entities
　　E Specialised entities and specialised
　　transactions
　　1. Financial reporting in specialised, not-for-profit
　　and public sector entities
　　2. Entity reconstructions
　　F Implications of changes in accounting
　　regulation on financial reporting
　　1. The effect of changes in accounting standards
　　on accounting systems
　　2. Proposed changes to accounting standards
　　G The appraisal of financial performance and
　　position of entities
　　1. The creation of suitable accounting policies
　　2. Analysis and interpretation of financial
　　information and measurement of performance
　　H Current developments
　　1. Environmental and social reporting
　　2. Convergence between national and
　　international reporting standards
　　3. Current reporting issues
　　? ACCA 2014 All rights reserved.
　　7
　　APPROACH TO EXAMINING THE SYLLABUS
　　The syllabus is assessed by a three-hour paperbased
　　examination. It examines professional
　　competences within the corporate reporting
　　environment.
　　Students will be examined on concepts, theories,
　　and principles, and on their ability to question and
　　comment on proposed accounting treatments.
　　Students should be capable of relating professional
　　issues to relevant concepts and practical situations.
　　The *uation of alternative accounting practices
　　and the identification and prioritisation of issues will
　　be a key element of the paper. Professional and
　　ethical judgement will need to be exercised,
　　together with the integration of technical knowledge
　　when addressing corporate reporting issues in a
　　business context.
　　Global issues will be addressed via the current
　　issues questions on the paper. Students will be
　　required to adopt either a stakeholder or an external
　　focus in answering questions and to demonstrate
　　personal skills such as problem solving, dealing with
　　information and decision making.
　　The paper also deals with specific professional
　　knowledge appropriate to the preparation and
　　presentation of consolidated and other financial
　　statements from accounting data, to conform with
　　accounting standards.
　　The paper will comprise two sections.
　　Section A Compulsory question 50 marks
　　Section B 2 from 3 questions of
　　25 marks each 50 marks
　　100 marks
　　Section A will consist of one scenario based
　　question worth 50 marks. It will deal with the
　　preparation of consolidated financial statements
　　including group statements of cash flows and with
　　issues in financial reporting.
　　Students will be required to answer two out of three
　　questions in Section B, which will normally
　　comprise two questions which will be scenario or
　　case-study based and one essay question which
　　may have some computational element. Section B
　　could deal with any aspects of the syllabus.
　　? ACCA 2014 All rights reserved.
　　8
　　Study Guide
　　A THE PROFESSIONAL AND ETHICAL DUTIES
　　OF THE ACCOUNTANT
　　1. Professional * and compliance with
　　accounting standards
　　a） Appraise and discuss the ethical and
　　professional issues in advising on corporate
　　reporting.[3]
　　b） Assess the relevance and importance of ethical
　　and professional issues in complying with
　　accounting standards.[3]
　　2. Ethical requirements of corporate reporting and
　　the consequences of unethical *
　　a） Appraise the potential ethical implications of
　　professional and managerial decisions in the
　　preparation of corporate reports.[3]
　　b） Assess the consequences of not upholding
　　ethical principles in the preparation of
　　corporate reports.[3]
　　3. Social Responsibility
　　a） Discuss the increased demand for transparency
　　in corporate reports, and the emergence of
　　non-financial reporting standards.[3]
　　b） Discuss the progress towards a framework for
　　integrated reporting.[3]
　　B THE FINANCIAL REPORTING FRAMEWORK
　　1. The applications, strengths and weaknesses of
　　an accounting framework
　　a） Evaluate the valuation models adopted by
　　standard setters.[3]
　　b） Discuss the use of an accounting framework in
　　underpinning the production of accounting
　　standards.[3]
　　c） Assess the success of such a framework in
　　introducing rigorous and consistent accounting
　　standards.[3]
　　2. Critical *uation of principles and practices
　　a） Identify the relationship between accounting
　　theory and practice.[2]
　　b） Critically *uate accounting principles and
　　practices used in corporate reporting.[3]
　　C REPORTING THE FINANCIAL PERFORMANCE
　　OF ENTITIES
　　1. Performance reporting
　　a） Prepare reports relating to corporate
　　performance for external stakeholders.[3]
　　b） Discuss the issues relating to the recognition of
　　revenue.[3]
　　c） Evaluate proposed changes to reporting
　　financial performance.[3]
　　2. Non-current assets
　　a） Apply and discuss the timing of the recognition
　　of non-current assets and the determination of
　　their carrying amounts including impairments
　　and r*uations.[3]
　　b） Apply and discuss the treatment of non-current
　　assets held for sale.[3]
　　c） Apply and discuss the accounting treatment of
　　investment properties including classification,
　　recognition and measurement issues.[3]
　　d） Apply and discuss the accounting treatment of
　　intangible assets including the criteria for
　　recognition and measurement subsequent to
　　acquisition and classification.[3]
　　3. Financial Instruments
　　a） Apply and discuss the recognition and derecognition
　　of financial assets and financial
　　liabilities.[2]
　　b） Apply and discuss the classification of financial
　　assets and financial liabilities and their
　　measurement.[2]
　　? ACCA 2014 All rights reserved.
　　9
　　c） Apply and discuss the treatment of gains and
　　losses arising on financial assets and financial
　　liabilities.[2]
　　d） Apply and discuss the treatment of
　　impairments of financial assets.[2]
　　e） Account for derivative financial instruments,
　　and simple embedded derivatives.[2]
　　f） Outline the principles of hedge accounting and
　　account for fair value hedges and cash flow
　　hedges including hedge effectiveness.[2]
　　4. Leases
　　a） Apply and discuss the classification of leases
　　and accounting for leases by lessors and
　　lessees.[3]
　　b） Account for and discuss sale and leaseback
　　transactions.[3]
　　5. Segment Reporting
　　a） Determine the nature and extent of reportable
　　segments.[3]
　　b） Specify and discuss the nature of segment
　　information to be disclosed.[3]
　　6. Employee Benefits
　　a） Apply and discuss the accounting treatment of
　　short term and long term employee benefits.
　　[3]
　　b） Apply and discuss the accounting treatment of
　　defined contribution and defined benefit plans.
　　[3]
　　c） Account for gains and losses on settlements
　　and curtailments.[2]
　　d） Account for the “Asset Ceiling” test and the
　　reporting of actuarial gains and losses.[2]
　　7. Income taxes
　　a） Apply and discuss the recognition and
　　measurement of deferred tax liabilities and
　　deferred tax assets.[3]
　　b） Determine the recognition of tax expense or
　　income and its inclusion in the financial
　　statements.[3]
　　8. Provisions, contingencies and events after the
　　reporting date
　　a） Apply and discuss the recognition, derecognition
　　and measurement of provisions,
　　contingent liabilities and contingent assets
　　including environmental provisions.[3]
　　b） Calculate and discuss restructuring
　　provisions.[3]
　　c） Apply and discuss the accounting for events
　　after the reporting date.[3]
　　d） Determine and report going concern issues
　　arising after the reporting date.[3]
　　9. Related parties
　　a） Determine the parties considered to be related
　　to an entity.[3]
　　b） Identify the implications of related party
　　relationships and the need for disclosure.[3]
　　10. Share based payment
　　a） Apply and discuss the recognition and
　　measurement criteria for share-based payment
　　transactions.[3]
　　b） Account for modifications, cancellations and
　　settlements of share based payment
　　transactions.[2]
　　11. Reporting requirements of small and mediumsized
　　entities （SMEs）
　　a） Discuss solutions to the problem of differential
　　financial reporting.[3]
　　b） Discuss the accounting treatments not
　　allowable under the IFRS for SMEs including
　　the r*uation model for certain assets [3]
　　c） Discuss and apply the simplifications
　　introduced by the IFRS for SMEs including
　　accounting for goodwill and intangible assets,
　　financial instruments, defined benefit schemes,
　　? ACCA 2014 All rights reserved.
　　10
　　exchange differences and associates and joint
　　ventures. [3]
　　D FINANCIAL STATEMENTS OF GROUPS OF
　　ENTITIES
　　1. Group accounting including statements of cash
　　flows
　　a） Apply the method of accounting for business
　　combinations including complex group
　　structures.[3]
　　b） Apply the principles in determining the cost of
　　a business combination.[3]
　　c） Apply the recognition and measurement criteria
　　for identifiable acquired assets and liabilities
　　and goodwill including step acquisitions.[3]
　　d） Apply and discuss the criteria used to identify a
　　subsidiary and an associate.[3]
　　e） Determine and apply appropriate procedures to
　　be used in preparing group financial
　　statements.[3]
　　f） Identify and outline:
　　- the circumstances in which a group is
　　required to prepare consolidated financial
　　statements.[2]
　　- the circumstances when a group may claim
　　and exemption from the preparation of
　　consolidated financial statements.[2]
　　- why directors may not wish to consolidate a
　　subsidiary and where this is permitted.[2]
　　g） Apply the equity method of accounting for
　　associates.[3]
　　h） Outline and apply the key definitions and
　　accounting methods which relate to interests in
　　joint arrangements.[3]
　　i） Prepare and discuss group statements of cash
　　flows.[3]
　　2. Continuing and discontinued interests
　　a） Prepare group financial statements where
　　activities have been discontinued, or have been
　　acquired or disposed of in the period.[3]
　　b） Apply and discuss the treatment of a subsidiary
　　which has been acquired exclusively with a
　　view to subsequent disposal.[3]
　　3. Changes in group structures
　　a） Discuss the reasons behind a group
　　reorganisation.[3]
　　b） Evaluate and assess the principal terms of a
　　proposed group reorganisation.[3]
　　4. Foreign transactions and entities
　　a） Outline and apply the translation of foreign
　　currency amounts and transactions into the
　　functional currency and the presentational
　　currency.[3]
　　b） Account for the consolidation of foreign
　　operations and their disposal.[2]
　　E SPECIALISED ENTITIES AND SPECIALISED
　　TRANSACTIONS
　　1. Financial reporting in specialised, not-for-profit
　　and public sector entities
　　a） Apply knowledge from the syllabus to
　　straightforward transactions and events arising
　　in specialised, not-for-profit, and public sector
　　entities. [3]
　　2. Entity reconstructions
　　a） Identify when an entity may no longer be
　　viewed as a going concern or uncertainty exists
　　surrounding the going concern status.[2]
　　b） Identify and outline the circumstances in which
　　a reconstruction would be an appropriate
　　alternative to a company liquidation.[2]
　　c） Outline the appropriate accounting treatment
　　required relating to reconstructions.[2]
　　F IMPLICATIONS OF CHANGES IN
　　ACCOUNTING REGULATION ON FINANCIAL
　　REPORTING
　　1. The effect of changes in accounting standards
　　on accounting systems
　　? ACCA 2014 All rights reserved.
　　11
　　a） Apply and discuss the accounting implications
　　of the first time adoption of a body of new
　　accounting standards.[3]
　　2. Proposed changes to accounting standards
　　a） Identify issues and deficiencies which have led
　　to a proposed change to an accounting
　　standard.[2]
　　G THE APPRAISAL OF FINANCIAL
　　PERFORMANCE AND POSITION OF ENTITIES
　　1. The creation of suitable accounting policies
　　a） Develop accounting policies for an entity which
　　meet the entity’s reporting requirements.[3]
　　b） Identify accounting treatments adopted in
　　financial statements and assess their suitability
　　and acceptability.[3]
　　2. Analysis and interpretation of financial
　　information and measurement of performance
　　a） Select and calculate relevant indicators of
　　financial and non-financial performance.[3]
　　b） Identify and *uate significant features and
　　issues in financial statements.[3]
　　c） Highlight inconsistencies in financial
　　information through analysis and application of
　　knowledge.[3]
　　d） Make inferences from the analysis of
　　information taking into account the limitation
　　of the information, the analytical methods used
　　and the business environment in which the
　　entity operates.[3]
　　H CURRENT DEVELOPMENTS
　　1. Environmental and social reporting
　　a） Appraise the impact of environmental, social,
　　and ethical factors on performance
　　measurement.[3]
　　b） Evaluate current reporting requirements in the
　　area including the development of integrated
　　reporting.[3]
　　c） Discuss why entities might include disclosures
　　relating to the environment and society.[3]
　　2. Convergence between national and
　　international reporting standards
　　a） Evaluate the implications of worldwide
　　convergence with International Financial
　　Reporting Standards.[3]
　　b） Discuss the influence of national regulators on
　　international financial reporting.[2]
　　3. Current reporting issues
　　a） Discuss current issues in corporate reporting.[3]
　　? ACCA 2014 All rights reserved.
　　12
　　NOTE OF SIGNIFICANT CHANGES TO STUDY
　　GUIDE PAPER P2 INT
　　ACCA periodically reviews its qualification syllabuses so that they fully meet the needs of stakeholders such as
　　employers, students, regulatory and advisory bodies and learning providers.
　　Table 1 – Additions to P2 INT
　　There have not been any additions to the study guide for the exam year commencing 1 September 2014.
　　However there have been minor amendments to the wording of some of the study guide outcomes corresponding
　　to changes within examinable documents.
　　Section and subject area Syllabus content
　　A3 b） Discuss the progress towards a framework for
　　integrated reporting
　　H1b） Evaluate current reporting requirements in the area
　　including the draft Integrated Reporting Framework
　　E1a） Apply knowledge from the syllabus to straightforward
　　transactions and events arising in specialised, not-forprofit,
　　and public sector entities.
　?。═he inclusion of IAS 41 Agriculture in the examinable
　　documents for this paper means that this is a business
　　sector that could now be examined under this
　　outcome.）
　　Table 2 – Deletions to P2 INT
　　There have not been two specific deletions from the study guide for the exam year commencing 1 September
　　2014 as detailed in the table below. . However there have also been changes made within the examinable
　　documents, particularly in respect of exposure drafts that may be examined.
　　Section and subject area （in prior year study guide） Syllabus content
　　C11 a） Outline the principal considerations in developing a set
　　of accounting standards for SMEs
　　C 11 c） Discuss the reasons why the IFRS for SMEs does not
　　address certain topics.
　　高頓網(wǎng)校溫馨提示：　通過ACCA考試實屬不易，首先要有執(zhí)著的精神，其次是不斷勤奮的學(xué)習(xí)，高頓網(wǎng)校為大家提供ACCA題庫免費做題，希望助大家一臂之力，查看詳情》
ACCA網(wǎng)絡(luò)課程課程專業(yè)名稱講師試聽
85%的人正在學(xué)習(xí)該課程ACCA 全維度網(wǎng)課體驗課程
實景課堂與獨立錄制
覆蓋所有知識點，根據(jù)學(xué)習(xí)計劃推進(jìn)學(xué)習(xí)進(jìn)度
高頓名師
70%的人正在學(xué)習(xí)該課程ACCA網(wǎng)課全科卡（8.2折）
為零基礎(chǔ)剛開始學(xué)習(xí)ACCA的學(xué)員特別定制		高頓名師