Để đảm bảo các ứng cử viên có thể thực hiện bản án và kỹ thuật trong các vấn đề báo cáo của công ty gặp phải của kế toán và có thể phản ứng với sự phát triển hiện tại hoặc thực hành mới. Mục tiêu Sau khi hoàn thành của ứng cử viên giấy có thể: • giải thích và đánh giá tác động của một tiêu chuẩn kế toán, chuẩn mực kế toán đề xuất về nội dung thông tin tài chính được công bố • giải thích và đánh giá tác động đối với các. | Paper Advanced Corporate Reporting INT AIM To ensure that candidates can exercise judgement and technique in corporate reporting matters encountered by accountants and can react to current developments or new practice. OBJECTIVES On completion of this paper candidates should be able to explain and evaluate the implications of an accounting standard or proposed accounting standard for the content of published financial information explain and evaluate the impact on the financial statements of business decisions explain the legitimacy and acceptability of an accounting practice proposed by a company prepare financial statements for complex business situations analyse financial statements and prepare a report suitable for presentation to a variety of users evaluate current practice in the context needs of users and the objectives of financial reporting evaluate current developments in corporate reporting in the context of their practical application implications for corporate reporting and the underlying conceptual issues and demonstrate the skills expected in Part 3. POSITION OF THE PAPER IN THE OVERALL SYLLABUS This paper is the final assessment of the candidates skills in the area of corporate reporting. The paper builds on the technical skills studied in Paper Preparing Financial Statements and Paper Financial Reporting by requiring candidates to demonstrate the high level technical and evaluatory skills expected of an accountant. The paper complements the skills acquired in studying the other core papers in Part 3 of the ACCA examination structure. SYLLABUS CONTENT 1 The International Accounting Standard Board s IASB regulatory framework a International Financial Reporting Standards International Accounting Standards Exposure Drafts Discussion Papers Standard Interpretations Committee and International Financial Reporting Interpretations Committee pronouncements including accounting for equity and liabilities assets provisions and contingencies .
