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Professional Accounting Education Provided by Academy of Professional Accounting (APA) Copyright © ACCAspace.com ACCAspace 中国ACCA特许公认会计师教育平台 ACCA P2 Corporate reporting(INT.) Chapter 1 12/11 Q1 ACCA Lecturer: Roy Wang ACCA Research Institute

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Page 1: ACCA P2accaspace.com/upload/ACCA_P2/PPT/P2_Chapter_26... · 2016-08-22 · The following information is relevant to the preparation of the group financial statements: 2 3 On 1 December

Professional Accounting Education

Provided by Academy of Professional Accounting (APA)

Copyright © ACCAspace.com ACCAspace 中国ACCA特许公认会计师教育平台

ACCA P2 Corporate reporting(INT.)

Chapter 1 12/11 Q1

ACCA Lecturer: Roy Wang

ACCA Research Institute

Page 2: ACCA P2accaspace.com/upload/ACCA_P2/PPT/P2_Chapter_26... · 2016-08-22 · The following information is relevant to the preparation of the group financial statements: 2 3 On 1 December

Copyright © ACCAspace.com ACCAspace 中国ACCA特许公认会计师教育平台 2

12/11 Q1 Travelar

Page 3: ACCA P2accaspace.com/upload/ACCA_P2/PPT/P2_Chapter_26... · 2016-08-22 · The following information is relevant to the preparation of the group financial statements: 2 3 On 1 December

Copyright © ACCAspace.com ACCAspace 中国ACCA特许公认会计师教育平台 3

12/11 Q1 Travelar

Page 4: ACCA P2accaspace.com/upload/ACCA_P2/PPT/P2_Chapter_26... · 2016-08-22 · The following information is relevant to the preparation of the group financial statements: 2 3 On 1 December

Copyright © ACCAspace.com ACCAspace 中国ACCA特许公认会计师教育平台 4

12/11 Q1 Travelar

Page 5: ACCA P2accaspace.com/upload/ACCA_P2/PPT/P2_Chapter_26... · 2016-08-22 · The following information is relevant to the preparation of the group financial statements: 2 3 On 1 December

Copyright © ACCAspace.com ACCAspace 中国ACCA特许公认会计师教育平台 5

12/11 Q1 Travelar

Page 6: ACCA P2accaspace.com/upload/ACCA_P2/PPT/P2_Chapter_26... · 2016-08-22 · The following information is relevant to the preparation of the group financial statements: 2 3 On 1 December

Copyright © ACCAspace.com ACCAspace 中国ACCA特许公认会计师教育平台 6

12/11 Q1 Travelar

Page 7: ACCA P2accaspace.com/upload/ACCA_P2/PPT/P2_Chapter_26... · 2016-08-22 · The following information is relevant to the preparation of the group financial statements: 2 3 On 1 December

Copyright © ACCAspace.com ACCAspace 中国ACCA特许公认会计师教育平台 7

12/11 Q1 Travelar

Page 8: ACCA P2accaspace.com/upload/ACCA_P2/PPT/P2_Chapter_26... · 2016-08-22 · The following information is relevant to the preparation of the group financial statements: 2 3 On 1 December

Copyright © ACCAspace.com ACCAspace 中国ACCA特许公认会计师教育平台 8

12/11 Q1 Travelar

Page 9: ACCA P2accaspace.com/upload/ACCA_P2/PPT/P2_Chapter_26... · 2016-08-22 · The following information is relevant to the preparation of the group financial statements: 2 3 On 1 December

Copyright © ACCAspace.com ACCAspace 中国ACCA特许公认会计师教育平台 9

12/11 Q1 Travelar

Page 10: ACCA P2accaspace.com/upload/ACCA_P2/PPT/P2_Chapter_26... · 2016-08-22 · The following information is relevant to the preparation of the group financial statements: 2 3 On 1 December

Copyright © ACCAspace.com ACCAspace 中国ACCA特许公认会计师教育平台 10

12/11 Q1 Travelar

Page 11: ACCA P2accaspace.com/upload/ACCA_P2/PPT/P2_Chapter_26... · 2016-08-22 · The following information is relevant to the preparation of the group financial statements: 2 3 On 1 December

Copyright © ACCAspace.com ACCAspace 中国ACCA特许公认会计师教育平台 11

12/11 Q1 Travelar

Page 12: ACCA P2accaspace.com/upload/ACCA_P2/PPT/P2_Chapter_26... · 2016-08-22 · The following information is relevant to the preparation of the group financial statements: 2 3 On 1 December

Copyright © ACCAspace.com ACCAspace 中国ACCA特许公认会计师教育平台 12

12/11 Q1 Travelar

Page 13: ACCA P2accaspace.com/upload/ACCA_P2/PPT/P2_Chapter_26... · 2016-08-22 · The following information is relevant to the preparation of the group financial statements: 2 3 On 1 December

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