ACCA APPROVED CONTENT PROVIDER ACCA Passcards Paper P2 Corporate Reporting (International and United Kingdom) Passcards for exams up to June 2015 ACP2(INT)PC14.indd 1 29/05/2014 17:30 Professional Paper P2 Corporate Reporting (International and UK ) (000)ACP2PC14 Int_FP_Ricoh.qxp 5/16/2014 2:06 AM Page i First edition 2007, Ninth edition June 2014 ISBN 9781 4727 1130 4 e ISBN 9781 4727 1186 1 British Library Cataloguing-in-Publication Data A catalogue record for this book is available from the British Library Your learning materials, published by BPP Learning Media Ltd, are printed on paper obtained from traceable sustainable sources. Published by BPP Learning Media Ltd, BPP House, Aldine Place, 142-144 Uxbridge Road, London W12 8AA www.bpp.com/learningmedia Printed in the UK by RICOH UK Limited Unit 2 Wells Place Merstham RH1 3LG All rights reserved. No part of this publication may be reproduced, stored in a retrieval system or transmitted, in any form or by any means, electronic, mechanical, photocopying, recording or otherwise, without the prior written permission of BPP Learning Media. © BPP Learning Media Ltd 2014 (000)ACP2PC14 Int_FP_Ricoh.qxp 5/16/2014 2:06 AM Page ii