高頓網(wǎng)校小編整理了ACCA考試P2科目的KEY TO SUCCESS,供大家學(xué)習。
        Nature of the ACCA P2 paper
  ACCA P2 Paper – Corporate Reporting – a ( big ) step up from F7 Financial Reporting – is to apply knowledge and skills and to exercise professional judgement in the application and *uation of financial reporting principles and practices in a range of differing business situations.
  Structure of the ACCA P2 paper
  Question 1 is a compulsory 50 mark question based on consolidations (usually for 30 / 35 marks with the balance of marks 15 / 20 being allotted to
  further parts – maybe 3 or 4.)
  The other 50 marks are based on a choice of 2 questions from 3 each worth 25 marks
  Questions 2 and 3 typically cover a range of IASs / IFRSs and involve rather more in the way of explanation and justification than in computation.
  Question 4 tends to be a discussion question on a topical issue. Students?are recommended to check out the website www.iasplus.com
  Emphasis of the ACCA P2 exam
  The examiner has suggested that any candidate facing P2 for the first time is well advised to practice with an F7 exam as an initial step in preparation
  for P2. Clearly a thorough knowledge of the principles of consolidation is a “must” but, be warned, there could well be written elements in excess of 50% of
  the exam with computational less than 50%
  How to pass ACCA P2 exam
  Use the OpenTuition ACCA P2 lectures together with the P2 course notes. Try to read a study text but again, be warned! I’m looking at this moment at a study
  text with 851 pages in it. If you genuinely intend to read a complete text, you should have started last week!
  Practice as many past exam questions as you can and don’t get depressed when you find that you are not getting any answers correct!