境和情况下应用和评估财务报告原则和实践。教学大纲旨在逐步拓宽和深化学生 在通过资格认证过程中所展示的知识、技能和职业价值观。 The specific capabilities within the detailed syllabuses and study guides are assessed at one of three intellectual or cognitive levels Level 1:Knowledge and comprehension Level 2:Application and analysis Level 3:Synthesis and evaluation Very broadly,these intellectual levels relate to the three cognitive levels at which the knowledge module,the skills module and the professional level are assessed. The P2 syllabus comprises eight main areas A The professional and ethical duty of the accountant B The financial reporting framework C Reporting the financial performance of entities D Financial statements of groups of entities E Specialized entities F Implications of changes in accounting regulation on financial reporting G The appraisal of financial performance and position ofentities H Current developments EXAM Exam format-comprise two sections Reading&planning time:15 minutes SectionA-one compulsory case study 50marks SectionB-choice of 2 from 3 questions 2 x 25=50 marks 100 marks Examiner:Graham Hol 四、教学内容及要求 第一章Chapter 1 Financial reporting framework (一)目的与要求Objective&requirement This chapter is partly background knowledge to set the scene about the reporting framework before you look at ethical issues,the students should境和情况下应用和评估财务报告原则和实践。教学大纲旨在逐步拓宽和深化学生 在通过资格认证过程中所展示的知识、技能和职业价值观。 The specific capabilities within the detailed syllabuses and study guides are assessed at one of three intellectual or cognitive levels: Level 1: Knowledge and comprehension Level 2: Application and analysis Level 3: Synthesis and evaluation Very broadly, these intellectual levels relate to the three cognitive levels at which the knowledge module, the skills module and the professional level are assessed. The P2 syllabus comprises eight main areas: A The professional and ethical duty of the accountant B The financial reporting framework C Reporting the financial performance of entities D Financial statements of groups of entities E Specialized entities F Implications of changes in accounting regulation on financial reporting G The appraisal of financial performance and position of entities H Current developments EXAM Exam format – comprise two sections Reading & planning time: 15 minutes Section A – one compulsory case study 50 marks SectionB–choice of 2 from 3 questions 2 x 25 = 50 marks 100 marks Examiner: Graham Holt 四、教学内容及要求 第一章 Chapter 1 Financial reporting framework （一）目的与要求 Objective & requirement This chapter is partly background knowledge to set the scene about the reporting framework before you look at ethical issues, the students should