Corporate Reporting (International and United Kingdom) Study Text ACCA P2 For exams up to June 2015 ACCA approved content provider BPP Learning Media is dedicated to supporting aspiring business professionals with top-quality learning material as they study for demanding professional exams, often whilst working full time. BPP Learning Media’s commitment to student success is shown by our record of quality, innovation and market leadership in paper-based and e-learning materials. BPP Learning Media’s study materials are written by professionally qualified specialists who know from personal experience the importance of top-quality materials for exam success. Paper P2 Corporate Reporting (International and United Kingdom) This ACCA Study Text for Paper P2 Corporate Reporting (International and United Kingdom) has been comprehensively reviewed by the ACCA examining team. This review guarantees appropriate depth and breadth of content and comprehensive syllabus coverage. In addition to ACCA examining team reviewed material you get: • A user-friendly format for easy navigation • Exam focus points describing what the examining team will want you to do • Regular Fast Forward summaries emphasising the key points in each chapter • Questions and quick quizzes to test your understanding • A practice question bank containing exam- standard questions with answers • A full index • All you need in one book Contact us BPP House 142-144 Uxbridge Road London W12 8AA United Kingdom T 0845 075 1100 (UK) T +44 (0)20 8740 2211 (Overseas) E Learningmedia@bpp.com bpp.com/learningmedia June 2014 £32.00 Paper P2 Corporate Reporting (International and United Kingdom) Study Text for exams up to June 2015 ACCA Approved Study Text ACCA APPROVED CONTENT PROVIDER Free access to our Exam Success site Look inside ACP2ST14 (HO).indd 1-3 27/05/2014 18:14 S T U D Y T E X T PAPER P2 CORPORATE REPORTING (INTERNATIONAL AND UNITED KINGDOM) BPP Learning Media is an ACCA Approved Learning Partner – content. This means we work closely with ACCA to ensure this Study Text contains the information you need to pass your exam.  Highlight the most important elements in the syllabus and the key skills you need  Signpost how each chapter links to the syllabus and the study guide  Provide lots of exam focus points demonstrating what is expected of you in the exam  Emphasise key points in regular fast forward summaries  Test your knowledge in quick quizzes  Examine your understanding in our practice question bank  Reference all the important topics in our full index BPP's Practice & Revision Kit and i-Pass products also support this paper. FOR EXAMS IN DECEMBER 2014 AND JUNE 2015 ii First edition 2007 Seventh edition June 2014 ISBN 9781 4727 1086 4 (Previous ISBN 9781 4453 9654 5) e-ISBN 9781 4453 6741 5 British Library Cataloguing-in-Publication Data A catalogue record for this book is available from the British Library Published by BPP Learning Media Ltd BPP House, Aldine Place 142-144 Uxbridge Road London W12 8AA www.bpp.com/learningmedia Printed in the United Kingdom by Polestar Wheatons Hennock Road Marsh Barton Exeter EX2 8RP Your learning materials, published by BPP Learning Media Ltd, are printed on paper sourced from traceable, sustainable sources. 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 Ltd. We are grateful to the Association of Chartered Certified Accountants for permission to reproduce past examination questions. The suggested solutions in the exam answer bank have been prepared by BPP Learning Media Ltd, unless otherwise stated. © BPP Learning Media Ltd 2014