ACCA考試形式雖然和我們熟悉的中國式考試不同，但是相信只要我們扎實(shí)的掌握歷年來的考點(diǎn)，通過考試也不再是難事。高頓網(wǎng)校小編今天為大家?guī)淼姆窒硎?015年ACCA考試P2總結(jié)，希望對考生們有所幫助。
　　【P2 公司報(bào)告】
　　Part A REGULATORY AND ETHICAL FRAMEWORK
　　Financial reporting framework
　　- Corporate governance: is the system by which companies are directed and controlled (Cadbury Report).
　　- Conceptual framework
　　The IASB’s Framework provides the backbone of the IASB‘s conceptual framework. IASs were based on the IASB Framework.
　　A conceptual framework is a statement of generally accepted theoretical principles which form the frame of reference for financial reporting. These theoretical principles provide the basis for the development of new accounting standards and for the *uation of those already in existence.
　　. Advantages and disadvantages of a conceptual framework
　　. Generally Accepted Accounting Principles (GAAP)
　　A conceptual framework for financial reporting can be defined as an attempt to codify existing GAAP in order to reappraise current accounting standards and to produce new standards.
　　The IASB’s framework: consists of seven sections
　　- The objective of financial statements
　　- Underlying assumptions
　　- Qualitative characteristics of financial statements
　　- The elements of financial statements
　　- Recognition of the elements of financial statements
　　- Measurement of the elements of financial statements
　　- Concepts of capital and capital maintenance
　　Qualitative characteristics:
　　Fundamental qualitative characteristics are:
　　(a)Relevance: predictive value or confirmatory value
　　(b)Faithful representation: information must be complete, neutral and free from material error (replacing ‘reliability)
　　Enhancing qualitative characteristics are:
　　(a)Comparability: achieved by consistency in use of the same accounting policies
　　(b)Verifiability: credibility, assurance that information faithfully represents the economic phenomena
　　(c)Timeliness: information is provided before it loses the capacity to influence decisions
　　(d)Understandability: for users who have a reasonable knowledge of business and economic activities and who are able to read a financial report; information should not be excluded on the grounds that it may be too complex/difficult for some users to understand. Enhanced when information is classified, characterized and presented clearly and concisely.