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先來(lái)講下P2考試題型，知己知彼，百戰(zhàn)不殆
P2考試分為：
Section A，50分必答題，其中35分考合并報(bào)表，10分考一個(gè)具體準(zhǔn)則小問(wèn)，5分道德題。
Section B，三道25分的選做題，三選二，其中一道為小準(zhǔn)則應(yīng)用題，一道大準(zhǔn)則應(yīng)用題，一道current issue。建議大家選做其中小準(zhǔn)則應(yīng)用題和current issue。
具體每一題怎么準(zhǔn)備，有何技巧，接下來(lái)Wendy老師會(huì)給大家一一解釋。
?35分的合并報(bào)表總共只會(huì)有4種形式：
1.Piece-meal分步收購(gòu)
2.Complex group復(fù)雜集團(tuán)
3.The Effects of Changes in Foreign Exchange Rates外幣報(bào)表折算
4.Statement of Cash Flows合并的現(xiàn)金流量表
其中重點(diǎn)為1.4 control to control中算OCE（positive/negative movement in equity）的變動(dòng)，給大家提供公式計(jì)算，不用動(dòng)腦子，上了考場(chǎng)直接套公式也能拿分。鑒于我們6月份考過(guò)合并的現(xiàn)金流量表，這次考試如果復(fù)習(xí)時(shí)間緊張，可以放棄它，把重點(diǎn)放在前3種題型。
1. Piece-meal總共有8種可能
• Piece-meal Acquisition
| Shareholding % | Note | ||
| From | To | ||
| 1.1 | 10 Investment | 40 Associate | No consolidation |
| 1.2 | 10 Investment | 60 Subsidiary | No consolidation |
| 1.3 | 40 Associate | 60 Subsidiary | Consolidation |
| 1.4 *** | 60 Subsidiary | 70 Subsidiary | Control to control |
| Shareholding % | Note | ||
| From | To | ||
| 1.5 | 40 Associate | 10 Investment | No consolidation |
| 1.6*** | 70 Subsidiary | 60 Subsidiary | Control to control |
| 1.7 | 60 Subsidiary | 10 Investment | Loss control |
| 1.8 | 60 Subsidiary | 40 Associate | Loss control |
• Positive/negative movement in equity
=Fair value of purchase consideration(10%fair value)-Fair value of NCI at disposal(reporting)date*Disposal%
Notes 1:
If the NCI is 40%and NCI sold 10%to parent,Disposal%=1/4
Notes 2:
Fair value of NCI at disposal(reporting)date
=Fair value of NCI at acquisition date+(Fair value of net assets at disposal(reporting)date-Fair value of net assets at acquisition date)*NCI%
Notes 3:
Fair value of net asset at disposal(reporting)date
=Net assets at disposal(reporting)date+Fair value adjustment+Additional depreciation/Reversal
3.The Effects of Changes in Foreign Exchange Rates外幣報(bào)表折算，折算匯率總結(jié)圖如果Positive/negative movement in equity算出來(lái)是正數(shù)，說(shuō)明你用10元買了價(jià)值8元的NCI，是negative movement in equity，分錄為
Dr NCI(Fair value of non-controlling interest at disposal(reporting)date*Disposal%)
Cr Investment in subsidiary(Fair value of purchase consideration)
Dr OCE(Movement in equity)
如果Positive/negative movement in equity算出來(lái)是負(fù)數(shù)，說(shuō)明你用7元買了價(jià)值8元的NCI，是positive movement in equity，分錄為
Dr NCI(Fair value of non-controlling interest at disposal(reporting)date*Disposal%)
Cr Investment in subsidiary(Fair value of purchase consideration)
Cr OCE(Movement in equity)
2.2 D-Shaped
我們統(tǒng)統(tǒng)拆成P收購(gòu)S,P收購(gòu)SS去做,P收購(gòu)S就正常去合并，P收購(gòu)SS要注意以下幾點(diǎn)：
1.6雖然是減持，依然是control to control也是這次大概率考題，同樣公式如下
• Positive/negative movement in equity
=Fair value of sales consideration(10%fair value)-(Fair value of net assets at disposal(reporting)date+Goodwill at disposal(reporting)date)*Disposal%
Notes 1:
If the Disposal is 10%,Disposal%=10%
Notes 2:
Fair value of net assets at disposal(reporting)date
=Net assets at disposal(reporting)date+Fair value adjustment+Additional depreciation/Reversal
這次算出來(lái)是正數(shù)，就是positive，負(fù)數(shù)就是negative，分錄如下：
Dr Investment in subsidiary(Fair value of sales consideration)
Cr NCI
Cr/Dr OCE(Movement in equity)
2. Complex group復(fù)雜集團(tuán)有兩種
2.1 Sub-subsidiary
2.2 D-Shaped
我們統(tǒng)統(tǒng)拆成P收購(gòu)S,P收購(gòu)SS去做,P收購(gòu)S就正常去合并，P收購(gòu)SS要注意以下幾點(diǎn)：
Note 1:Goodwill calculation of P to SS（計(jì)算時(shí)要減去indirect holding的部分）
Goodwill at acquisition date(P to SS)
=Fair value of purchase consideration(S to SS)-Indirect holding in SS belonging to NCI+Fair value of NCI(P to SS)-Fair value of identifiable net assets
Note 2:Use effective shareholding to allocate between Parent and NCI（比如P收購(gòu)S 80%，S收購(gòu)SS 70%，P對(duì)SS的實(shí)際控股為56%）
Note 3:Indirect holding in SS belong to NCI should be deducted from NCI
?10分的準(zhǔn)則題在后面section B一并總結(jié)，我們來(lái)說(shuō)說(shuō)5分ethic題怎么寫(xiě)：
如果這道ethic題涉及要用double entry調(diào)賬的，我們用Qualitative characteristics來(lái)回答，告訴考官正確的分錄以及他這么做違背了哪個(gè)Qualitative characteristics
如果這道ethic題不涉及會(huì)計(jì)分錄，我們用Tucker’s five question（profitable?legal？fair?right?Sustainable or environmentally sound）來(lái)回答。
?Section B中所謂的小準(zhǔn)則應(yīng)用題是25分的題考考好幾個(gè)準(zhǔn)則，大準(zhǔn)則應(yīng)用題就是只考1~2個(gè)準(zhǔn)則，那自然考的準(zhǔn)則越多越好拿分，所以建議大家選擇小準(zhǔn)則應(yīng)用題，接下來(lái)幫大家羅列下大概率考到的準(zhǔn)則：
The Conceptual Framework
IAS 8 Accounting Policies,Changes in Accounting Estimates and Errors
IAS 12 Income Taxes
IAS 16 Property,Plant and Equipment
IAS 17 Leases
IAS 36 Impairment of Assets
IAS 37 Provisions,Contingent Liabilities and Contingent Assets
IAS 38 Intangible Assets
IAS 40 Investment Property
IFRS 5 Non-Current Assets Held for Sale and Discontinued Operations
IFRS 13 Fair Value Measurement
必考難點(diǎn)：
IAS 19 Employee Benefits（defined benefits plans為重點(diǎn)）
IFRS 9 Financial Instruments（都很重要，hedge為難點(diǎn)）
我們回答準(zhǔn)則應(yīng)用題有很好用的答題模板（4步）
Step 1：寫(xiě)出相應(yīng)的IFRS編號(hào)和名字（e.g.，according to IAS 2 Inventories…）
Step 2:IFRS says…(準(zhǔn)則原文，可以背誦我們給大家整理的“考前不得不背的20頁(yè)紙“)
Step 3:in this case…(描述題目相關(guān)信息，結(jié)合step2的原文分析，有double entry的寫(xiě)double entry調(diào)賬)
Step 4:conclusion(step3中的分析一定要和最后conclusion吻合)
?Current issue熱門(mén)話題：
1.Management Commentary
2.Consultation Draft of the International<IR>Framework
3.Financial Instruments:Expected credit losses
4.Revenue from Contracts with Customers
5.Leases
6.Hedge Accounting
7.Equity Method:Share of Other Net Asset Changes
8.Sale or Contribution of Assets between An Investor and Its
9.Associate or Joint Venture
10.Acquisition of An Interest in A Joint Operation
11.Improvements to IFRSs
▎本文作者為高頓財(cái)經(jīng)ACCA研究中心P2教研組吳葉靑Wendy，來(lái)源高頓網(wǎng)校。原創(chuàng)文章，歡迎分享，若需引用或轉(zhuǎn)載請(qǐng)注明來(lái)源高頓網(wǎng)校。更多內(nèi)容請(qǐng)關(guān)注微信號(hào)(gaodunacca)，掌握最全面ACCA政策以及學(xué)習(xí)方法，更有在線小編為你解答各種困惑，會(huì)說(shuō)話的公眾號(hào)，你見(jiàn)過(guò)嗎？
