如果你還有很多的內(nèi)容沒(méi)有復(fù)習(xí)過(guò),那么以下內(nèi)容你需要放在優(yōu)先級(jí)別來(lái)進(jìn)行復(fù)習(xí)與掌握:
 
  首先抓住*9道五十分的大題
 
  合并題,在掌握了合并現(xiàn)金流量表及合并利潤(rùn)表的基本合并技巧之后,針對(duì)12月份的考試,大家需要重點(diǎn)攻克的是合并資產(chǎn)負(fù)債表。對(duì)于合并的題目,在掌握合并技巧的同時(shí),還要注意對(duì)NCA準(zhǔn)則,IAS 37, Financial instrument 準(zhǔn)則,IAS 5,IAS 19,IFRS 2,IAS 21, IAS 18等準(zhǔn)則的掌握
 
  道德題,這個(gè)按基礎(chǔ)講義當(dāng)中的內(nèi)容進(jìn)行復(fù)習(xí),加上對(duì)CASE的分析,你可以拿到絕大多數(shù)的分值!對(duì)于12月份的考試來(lái)說(shuō),integrated reporting 這塊的內(nèi)容,要給予特別的關(guān)注,其主要內(nèi)容如下:
 
  Definition:
  Integrated reporting is concerned with conveying a wider message on organisational performance. It is fundamentally concerned with reporting on the value created by the organisation's resources. Resources are referred to as 'capitals', value is created or lost when capitals interact with one another. It is intended that integrated reporting should lead to a holistic view when assessing organisational performance.
  Types of capital:
  financial capital ;manufactured capital ;intellectual capital ,human capital ,natural, social and relationship capital
  Implications of introducing integrated reporting
  IT costs :
  The introduction of integrated reporting will most likely require significant upgrades to be made to the organisation's IT and information system infrastructure. which is highly likely the costs of improving the infrastructure will be significant.
  Time/ staff costs :
  Consultancy costs Organisations producing their first integrated report may seek external guidance from an organisation which provides specialist consultancy whose cost is likely to be significant.
  Disclosure There is a danger that organisations may volunteer more information about their operational performance than intended. Disclosure of planned strategies and key performance measures are likely to be picked up by competitors
 
  另外大家可以參考一下BPP教材上P81上ACCA 對(duì)integrated reporting的應(yīng)用。
 
  如果*9道大題,你已經(jīng)胸有成竹,那么對(duì)于12月份的考試來(lái)說(shuō),需要特別提醒大家關(guān)注的還有NCA, IAS 37, IAS 19,IFRS 2,IAS 41 和financial instrument這個(gè)章節(jié)的內(nèi)容,特別是關(guān)于金融工具的兩篇technical article: “impairment of financial assets“ and “ hedge accounting”,金融工具相關(guān)的內(nèi)容對(duì)于12月份的考試來(lái)說(shuō),不論是對(duì)于Q2&Q3,還是對(duì)于Q4都非常重要。
 
  對(duì)于Q4來(lái)說(shuō),除了關(guān)于ED: impairment of financial assets 及Review draft :hedge accounting 的內(nèi)容以外,大家還需要優(yōu)先復(fù)習(xí)的是integrated reporting, conceptual framework的DP,management commentary.
 
  以上是對(duì)于復(fù)習(xí)進(jìn)度比較落后的同學(xué),給大家的一個(gè)知識(shí)點(diǎn)優(yōu)先復(fù)習(xí)的次序。
 
  如果你已經(jīng)復(fù)習(xí)得比較充分,在全面掌握知識(shí)點(diǎn)的基礎(chǔ)上,對(duì)以上內(nèi)容也需更熟練的掌握。對(duì)于復(fù)習(xí)得充分的同學(xué),通常在考前經(jīng)常會(huì)問(wèn)一些細(xì)節(jié)問(wèn)題,在這是我們給大家的建議是,先抓大放小,先不必糾結(jié)細(xì)節(jié)問(wèn)題,先做知識(shí)點(diǎn)面的覆蓋,有余力的情況下,再去糾結(jié)細(xì)節(jié)問(wèn)題。
 
  另外答題技巧對(duì)于P2考試也非常重要! 進(jìn)入考場(chǎng),以下要點(diǎn)千萬(wàn)記得:
  1. 時(shí)間管理,報(bào)表做不平或有些小不順,千萬(wàn)不要糾結(jié),時(shí)間差不多了,往下做才是王道!
  2. 準(zhǔn)則號(hào)如果記不清楚了,就寫(xiě)according to IAS&IFRS,就可以,準(zhǔn)則號(hào)寧可不寫(xiě),不要寫(xiě)錯(cuò)哈!
  3. 概念框架的內(nèi)容大家一定要熟記,如果在考試時(shí)遇到具體準(zhǔn)則想不起來(lái)怎么規(guī)定的,想想能不能往概念框架的那些基本原則,基本概念上靠攏。運(yùn)用概念框架來(lái)闡明你的理由,一樣可以得分喲!
  4. WORKING要列清楚,要清楚的告訴MARKER答案是從什么地方來(lái)的,這個(gè)很重要,如果結(jié)果錯(cuò)誤,但計(jì)算思路正確是可以得很多分?jǐn)?shù)的,相反,如果只有一個(gè)結(jié)果數(shù)字就算數(shù)字正確,但MARKER 不知道這個(gè)數(shù)字是怎么來(lái)的,能得的分?jǐn)?shù)就很少了。
  5. 合并時(shí)P+S 的算式列好以后,要記得進(jìn)行加總。算式列好,不做加總,MARKER是不會(huì)為你加總的哈!
  6. 在做報(bào)表題或計(jì)算時(shí)發(fā)現(xiàn)前面有錯(cuò),只需要改正最初錯(cuò)的那個(gè)數(shù)字就可以,F(xiàn)ollow through correction是不需要的,ACCA使用的是Own figure  marking ,后面步驟的得分,是不會(huì)受前面計(jì)算錯(cuò)誤的影響的。
  7. 報(bào)表題,SOFP,最后的平衡總數(shù)和利潤(rùn)表中的Profit for the financial year是不計(jì)分的,考試時(shí),這里的數(shù)字可以不必實(shí)際計(jì)算。