P2考試分為
 
  Section A,50分必答題。其中35分合并報(bào)表,10分會(huì)計(jì)事項(xiàng),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。
 
  溫馨提示
 
  2017年9月考試Q2Q3均為小準(zhǔn)則應(yīng)用題(即一道題考查3-4個(gè)準(zhǔn)則),這也是近兩年的大趨勢(shì)。小準(zhǔn)則應(yīng)用題考查難度與深度大大降低,機(jī)會(huì)難得,建議大家好好復(fù)習(xí)準(zhǔn)則。
 
  具體每一題怎么準(zhǔn)備,有何技巧,徐公子會(huì)給大家一一解釋。
 
  35分的合并報(bào)表會(huì)有4種形式:
 
  1)Piece-meal分步收購(gòu)
 
  2)Complex group復(fù)雜集團(tuán)架構(gòu)
 
  3)The Effects of Changes in Foreign Exchange Rates外幣報(bào)表折算
 
  4)Statement of Cash Flows合并現(xiàn)金流量表
 
  根據(jù)過(guò)往經(jīng)驗(yàn),P2考試中現(xiàn)金流量表出現(xiàn)的概率約為20%,即4-5輪考試出現(xiàn)一次。2017年9月考試Q1為合并現(xiàn)金流量表,所以12月再次出現(xiàn)的概率較低。
 
  重點(diǎn)來(lái)了
 
  Piece-meal分步收購(gòu)的概率最大
 
  Piece-meal總共有8種可能
 
  其中重點(diǎn)為第四種情況,control to control中算OCE的變動(dòng)(Positive/negative movement in equity),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。
 
  Note:If NCI is 40%and NCI sold 10%to parent,Disposal%=1/4
 
  如果算出來(lái)是正數(shù),說(shuō)明你用10元買了價(jià)值8元的NCI,是negativemovement in equity
 
  分錄為:
 
  Dr OCE(Movement in equity)
 
  Dr NCI(Fair value of NCI at disposal(reporting)date*Disposal%)
 
  Cr Investment in subsidiary(Fair valueof purchase consideration)
 
  如果算出來(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 NCI at disposal(reporting)date*Disposal%)
 
  Cr Investment in subsidiary(Fair valueof purchase consideration)
 
  Cr OCE(Movement in equity)
 
  讀書分割線
 
  第六種雖然是減持,依然是control to control,也是這次大概率考題。
 
  Note:If Parent sold 10%to NCI,Disposal%=10%
 
  這次算出來(lái)是正數(shù),就是positive
 
  算出來(lái)是負(fù)數(shù),就是negative
 
  分錄如下:
 
  Dr Investment in subsidiary(Fair valueof sales consideration)
 
  Cr NCI
 
  Cr/Dr OCE(Movement in equity)
 
  5分的道德題也有做題套路,如果題目和會(huì)計(jì)調(diào)整有關(guān),我們進(jìn)行會(huì)計(jì)調(diào)整,再用framework中qualitative characteristics去描述公司違背了哪個(gè)會(huì)計(jì)質(zhì)量特征。如果題目和會(huì)計(jì)分錄無(wú)關(guān),用P1的Tucker’s five questions去回答。
 
  讀書分割線
 
  Section B
 
  出現(xiàn)概率極高的準(zhǔn)則如下
 
  IAS 12 Income Taxes
 
  IAS 16 Property,Plant and Equipment
 
  IAS 19 Employee Benefits
 
  IAS 21 The Effects of Changes in ForeignExchange Rates
 
  IAS 36 Impairment of Assets
 
  IFRS 2 Share-based Payment
 
  IFRS 5 Non-current asset held for salesand discontinued operation
 
  IFRS 9 Financial Instruments(hedge為難點(diǎn),但是9月剛考過(guò))
 
  IFRS 11 Joint Arrangements
 
  IFRS 13 FairValue Measurement
 
  IFRS 16 Lease
 
  IFRS 15 Revenue from Contracts withCustomers
 
  我們回答準(zhǔn)則應(yīng)用題有很好用的答題模板(4步)
 
  Step 1:寫出相應(yīng)的準(zhǔn)則編號(hào)和名字(e.g.According to IAS 2 Inventories…)
 
  Step 2:IFRS says…(相關(guān)的準(zhǔn)則原文)
 
  Step 3:In this case…(描述題目信息,結(jié)合step2的原文分析,有數(shù)字的寫分錄調(diào)賬)
 
  Step 4:Conclusion(step3中的分析一定要和最后conclusion吻合)
 
  Current issue熱門話題
 
  Measuring quoted investmentsin subsidiaries,joint ventures and associates at fair value
 
  Classification of Liabilities-proposed amendments to IAS 1
 
  Conceptual Framework forFinancial Reporting
 
  IFRS Practice StatementApplication of Materiality in Financial Statements
 
  特別提醒
 
  The Conceptual Framework
 
  重視、重視、重視
 
  之前寫了沒(méi)考的和本輪考試新寫的考官文章主要有3篇
 
  分別是:
 
  P2考官文章1–Measurement
 
  P2考官文章2-Giving Investors What They Need
 
  P2考官文章3-The Definition And Disclosure Of Capital
 
  考官文章是一定考的,區(qū)別只是這次考或者下次考。建議大家認(rèn)真閱讀。