Public Listed Companies Q2, anyone could help??

The need of accounting treatment:
http://www.cats.org.hk/cef/pdf/paper7.pdf
accounting treatment of certain items in the profit and loss account, and specifies the accounting treatment for changes in accounting estimates, changes in accounting policies and the correction of fundamental errors. The principal impact of this SSAP on the preparation of these financial statements is that exceptional items, which previously would have been disclosed on the face of the profit and loss account are now disclosed by way of note (note 5 to the financial statements) and we no longer specifically referred to as "exceptional".

Aim
This paper aims at developing an understanding of the principles and practices of financial accounting and
the practical skills and professional competence of an accounting technician.
Content
1. The principles of financial accounting and reporting
Competence
Required
Activity to Develop and
Demonstrate Competence in
Indicative
Level
Knowledge of the
regulatory framework
· Describe the structure of the regulatory system and its
relationship to financial accounts and statements
· Identify the nature and role of bodies which set the
accounting standards and guidelines

2007-01-10 00:09:38 補充：
幫到你嗎?

Is this the questions? No clear to state the situation and this look like your homework wor.