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Corporate Reporting: Course Notes

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Corporate Reporting: Course Notes
Corporate Reporting
Paper P2 (International) Course Notes ACP2CN07 (INT)

P2 Corporate Reporting (International) Study Programme
1 2 3 4 5 6

Page Introduction to the paper and the course............................................................................................................... (ii) The financial reporting framework .............................................................................................................. 1.1 Professional and ethical duty of the accountant .......................................................................................... 2.1 Home study chapter: Environmental and social reporting ........................................................................... 3.1 Non-current assets ...................................................................................................................................... 4.1 Employee benefits....................................................................................................................................... 5.1 Income taxes ............................................................................................................................................... 6.1 Home Study Progress test 1

End of Day 1 – refer to Course Companion for 7 8 9 10 11

Financial instruments................................................................................................................................... 7.1 Share-based payment ................................................................................................................................. 8.1 Provisions, contingencies and events after the balance sheet date............................................................ 9.1 Related parties .......................................................................................................................................... 10.1
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