ACCA考试用书 公司报告 国际版 英国版PDF电子书下载

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Part A Regulatory and ethical framework 3

1 Financial reporting framework 3

2 Professional and ethical duty of the accountant 25

3 Environmental and social reporting 55

Part B Accounting standards 79

4 Non-current assets 79

5 Employee benefits 123

6 Income taxes 147

7 Financial instruments 173

8 Share-based payment 217

9 Provisions,contingencies and events after the reporting period 229

10 Related parties 243

11 Leases 251

Part C Group financial statements 271

12 Revision of basic groups 271

13 Complex groups 321

14 Changes in group structures 341

15 Continuing and discontinued interests 371

16 Foreign currency transactions and entities 377

17 Group statements of cash flows 397

Part D Performance reporting 421

18 Performance reporting 421

19 Current developments 475

20 Reporting for specialised entities 497

21 Reporting for small and medium-sized entities 515

Mathematical tables 527

Exam question and answer bank 531

Index 609

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