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ACCA exam notes phần 2

Công bố mua lại đáng kể Tháng Hai UITF Tóm tắt 19 thuế đối với lợi nhuận và tổn thất về khoản vay ngoại tệ tự bảo hiểm đầu tư vào một tháng hai doanh nghiệp nước ngoài UITF Tóm tắt các vấn đề kế toán 21 phát sinh từ việc giới thiệu đề xuất của Mar Euro UITF | Professional Scheme management accounting and financial management papers UITF Abstract 15 Disclosure of substantial acquisitions Feb UITF Abstract 19 Tax on gains and losses on foreign currency borrowings that hedge an investment in a foreign enterprise Feb UITF Abstract 21 Accounting issues arising from the proposed introduction of the Euro Mar UITF Abstract 21 Appendix Aug UITF Abstract 23 Application of the transition rules in FRS 15 May UITF Abstract 24 Accounting for start-up costs June UITF Abstract 25 National Insurance contributions on share option gains July UITF Abstract 27 Revision to estimates of the useful economic life of goodwill and intangible assets Dec UITF Abstract 28 Operating lease incentives Feb UITF Abstract 29 Website development costs Feb UITF Abstract 30 Date of award to employees of shares or rights to shares Mar UITF Abstract 31 Exchanges of businesses or other non-monetary assets for an interest in a subsidiary joint venture or associate Oct UITF Abstract 32 Employee benefit trusts and other intermediate payment arrangements Dec UITF Abstract 33 Obligations in capital instruments Feb UITF Abstract 34 Pre-contract costs May UITF Abstract 35 Death-in-service and incapacity benefits May UITF Abstract 36 Contracts for sales of capacity Mar UITF Abstract 37 Purchases and sales of own shares Oct 1999 1998 1998 1998 2000 2000 2000 2000 2001 2001 2001 2001 2001 2002 2002 2002 2003 2003 FINANCIAL REPORTING EXPOSURE DRAFTS FREDs DISCUSSION PAPERS FINANCIAL REPORTING REVIEW PANEL FRRP PRONOUNCEMENTS AND STATEMENTS Candidates sitting Paper 3.6 are expected to be aware of the issues reasons which have led to the publication of a DP or FRED indicated as examinable in the list below and to appreciate the main thrust of these documents. FINANCIAL REPORTING EXPOSURE DRAFTS FREDs No Title Issu e date FRED 22 Revision of FRS 3 Reporting Financial Performance Dec 2000 FRED 23 Financial Instruments Hedge Accounting May 2002 FRED 31 Share-based Payment Nov