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    P2 Corporate Reporting

    P2 explains how to apply your knowledge and skills, and exercise professional judgement, in the application and evaluation of financial reporting principles and practices.

    Subjects covered include:

    • Professional and ethical duty of the accountant
    • Financial reporting framework
    • Advising and reporting the financial performance of entities
    • Financial the financial statements of groups of entities
    • Dealing with specialised entities
    • Implications of changes in accounting regulation on financial reporting
    • Appraisal of financial performance and position of entities
    • Evaluating current developments.
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