必答題Q1
Q1編寫復(fù)雜合并報(bào)表題一共分為四種變形：合并財(cái)務(wù)狀況表（SOFP）、合并利潤(rùn)表（SoCI），合并現(xiàn)金流量表（CFS），海外子公司合并報(bào)表（IAS 21-Consolidation of foreign subsidiaries）。
出題規(guī)律探討：從ACCA歷年真題統(tǒng)計(jì)來(lái)看，概率*6的SOFP，SOCI和SOCF（現(xiàn)金流量表）概率相對(duì)小。那么，怎么準(zhǔn)備呢？ 重點(diǎn)苦練前三年的SOFP題，但是SOCI和SOCF千萬(wàn)不能放棄，每種類型至少琢磨熟練1-2道題（不是光看，前4年SOCI和SOCF題量不夠，需要到習(xí)題冊(cè)里和教材再增加1-2道題練習(xí)，要?jiǎng)邮肿?-3遍），本來(lái)重點(diǎn)就押寶在Q1，如果你只熟練掌握SoFP，另外兩種變形都沒練過(guò)沒把握，是很危險(xiǎn)的。
選答題：Q2-Q3-Q4
這部分，我們前面已經(jīng)分析過(guò)，屬于輔助部分，不寄托太多希望，同時(shí)也不投入太多時(shí)間，重點(diǎn)是苦練Q1編表題。但是也不能說(shuō)這種題就舉手投降放棄。怎么準(zhǔn)備？
把最近4年8套題統(tǒng)計(jì)顯示?？紲?zhǔn)則如下：
出題規(guī)律：IAS16+IAS38 + IAS36系列：主要考有形與無(wú)形資產(chǎn)確認(rèn)、計(jì)量、折舊與攤銷、重估等處理，后續(xù)減值等；IAS18及substance over form系列：主要是收入確認(rèn)，以及其他各種情況下比如大量的銷售與租回，銷售與回購(gòu)，AR的Factoring，怎么樣具體問題具體分析，怎么做會(huì)計(jì)處理；IAS17租賃：主要是判定是融資租賃（有很多指標(biāo)，詳見教材，同時(shí)還有一個(gè)判定原則，風(fēng)險(xiǎn)與報(bào)酬是否從lesser轉(zhuǎn)移到Lessee）還是經(jīng)營(yíng)租賃，及會(huì)計(jì)處理，同時(shí)，對(duì)銷售再租回，租回又分融資租賃租回和經(jīng)營(yíng)租賃租回，會(huì)計(jì)處理不一樣，需要判斷處理；IAS37& IAS10 event after reporting period：主要考從F3到F7一直考的相關(guān)判斷，就是對(duì)Provision、adjusting和non-adjusting events三項(xiàng)判斷，涉及對(duì)Provision三要件判斷及constructive obligation判斷，要多做真題培養(yǎng)這種判斷能力；IFRS9：整個(gè)金融工具準(zhǔn)則是P2考生的夢(mèng)魘，既復(fù)雜又有很多專業(yè)術(shù)語(yǔ)。沒辦法，降低對(duì)自己要求，對(duì)基本FVTPL、FVTOCI及Amortized cost三種入賬方法高度熟練，無(wú)論是金融資產(chǎn)還是金融負(fù)債，用精算法來(lái)計(jì)算那張計(jì)算表，是基本功要掌握。另外，對(duì)business model test和contract cash flow character test這兩個(gè)test要熟練運(yùn)用。
IAS21外匯：既在Q1考試，也在后面部分考，主要是考怎么判定是某個(gè)貨幣是否為functional currencyIAS19和IFRS2：?？紲?zhǔn)則，Q1考，這里還考，因?yàn)樗鼈兌际荘2的核心準(zhǔn)則ACCA P2重點(diǎn)知識(shí)點(diǎn)匯總
Aim of P2 Corporate Reporting
To apply knowledge, skills and exercise professional judgement in the application and *uation of financial reporting principles and practices in a range of business contexts and situations.
Syllabus
Main capabilities
1. Discuss the professional and ethical duties of the accountant2. Evaluate the financial reporting framework3. Advise on and report the financial performance of entities4. Prepare the financial statements of groups of entities in accordance with relevant accounting standards5. Explain reporting issues relating to specialised entities6. Discuss the implications of changes in accounting regulation on financial reporting7. Appraise the financial performance and position of entities8. Evaluate current development
Intellectual levels
The syllabus is designed to progressively broaden and deepen theknowledge, skills and professional values demonstrated by thestudents on their way through the qualification.
The specific capabilities within the detailed syllabuses and studyguide are assessed at one of three intellectual or cognitive levels:
Level 1: Knowledge and comprehension
Level 2: Application and analysis
Level 3: Synthesis and *uation
Very broadly, these intellectual levels relate to the three cognitivelevels at which the Knowledge module, the Skills module and theProfessional level are assessed.
EXAM
Exam format – comprise two sections
Reading & planning time: 15 minutes
Section A – one compulsory case study 50 marksSectionB–choice of 2 from 3 questions 2 x 25 = 50 marks100 marks
Examiner: Graham Holt
Examinable Documents
The documents listed as being examinable are the latest that were issued prior to 30 th September 2010 and will be examinable in June and December 2011 examination sessions.
International Accounting Standards (IASs) / International Financial Reporting Standards (IFRSs)IAS 1 Presentation of Financial StatementsIAS 2 Inventories
IAS 7 Statement of Cash Flows
IAS 8 Accounting Policies, Changes in Accounting Estimates and ErrorsIAS 10 Events after the Reporting Period
IAS 12 Income Taxes
IAS 16 Property, Plant and Equipment
IAS 17 Leases
IAS 18 Revenue
IAS 19 Employee Benefits
IAS 20 Accounting for Government Grants and Disclosure ofGovernment Assistance
IAS 21 The Effects of Changes in Foreign Exchange RatesIAS 23 Borrowing Costs
IAS 24 Related Party Disclosures
IAS 27 Consolidated and Separate Financial StatementsIAS 28 Investments in Associates
IAS 31 Interests in Joint Ventures
IAS 32 Financial Instruments: PresentationIAS 33 Earnings per Share
IAS 34 Interim Financial Reporting
IAS 36 Impairment of Assets
IAS 37 Provisions, Contingent Liabilities and Contingent AssetsIAS 38 Intangible Assets
IAS 39 Financial Instruments: Recognition and MeasurementIAS 40 Investment Property
IFRS 1 First-time Adoption of International Financial ReportingStandards
IFRS 2 Share-based Payment
IFRS 3 Business Combinations
IFRS 5 Non-current Assets Held for Sale and DiscontinuedOperations
IFRS 7 Financial Instruments: DisclosuresIFRS 8 Operating Segments
IFRS 9 Financial Instruments
IFRS For SMEs IFRS for small and medium sized entitiesOther Statements
Framework for the Preparation and Presentation of Financial StatementsEDs, Discussion Papers and Other DocumentsED Simplifying earnings per share: Proposed amendments toIAS 33
ED Improvements to IFRS 5
ED An improved conceptual framework for financial reporting.
Chapters 1 and 2
ED Fair value measurement
ED Management commentary
ED Financial instruments: amortised cost and impairmentED Measurement of liabilities in IAS 37
