P2簡單介紹

P2，公司報(bào)告。P2是F7的升級(jí)版也是終極版。Section A就是編報(bào)表，35分，然后是一個(gè)和報(bào)表相關(guān)的準(zhǔn)則題（7-8分）和一個(gè)道德的題目（7-8分），報(bào)表嘛就資產(chǎn)負(fù)債表、損益和全面收益變動(dòng)表、外匯報(bào)表和現(xiàn)金流量表四張，沒有shortcuts，我當(dāng)時(shí)就是把練習(xí)冊(cè)上所有報(bào)表題一刷再刷，時(shí)間不夠的考友也至少刷兩次，第一遍就自己做，第二遍就把自己第一次錯(cuò)的點(diǎn)重點(diǎn)關(guān)注一下。這份付出絕對(duì)是值得的（雖然我很想吐槽外匯報(bào)表我掌握得最差居然考這貨……），然后道德的題目分也很好拿，因?yàn)橄鄬?duì)算是固定的了，看歷年真題整理下就ok。簡單介紹

Section B里面一道準(zhǔn)則、一道特殊行業(yè)還有一道準(zhǔn)則的Current developments，其實(shí)蠻幸運(yùn)的，一般大家都只能被迫選2、3兩題，而這次第4題居然押準(zhǔn)了IFRS15，所以就順順利利答下來了，一般情況還是不建議選4的，那么另外兩道歸根結(jié)底就是你對(duì)所有準(zhǔn)則的掌握了，同樣的，拿本本子，最好活頁，將所有的準(zhǔn)則號(hào)記錄下來。然后去做BPP練習(xí)冊(cè)的題目，遇到哪個(gè)準(zhǔn)則，就把他是怎么答的往自己寶典上搬，最后按照準(zhǔn)則順序整理一下考前翻看就很棒了！

很實(shí)在的說一句，P2的學(xué)習(xí)就是從抄開始的，但千萬注意是有腦子地抄，有意識(shí)地去記和背，時(shí)間久了你就會(huì)發(fā)現(xiàn)自己也就真的能寫出像模像樣地長篇大論了，P2的計(jì)算已經(jīng)不再像F7那么重要了，重要的是你對(duì)準(zhǔn)則的理解程度，你要會(huì)寫。對(duì)于一些P2很愛考的或者不同于F7的準(zhǔn)則比如IAS 38，IAS36，IAS37，IAS16，IFRS2，IFRS11等要加倍關(guān)注，多看，多背！加一句，多總結(jié)！

A考考官建議

ACCA考官覺得在最近的考試中，考生們相比理解，更注重背誦和記憶。但是他希望考生要去理解這個(gè)法則、在答題的時(shí)候要聯(lián)系所給材料，而不是僅僅機(jī)械的背誦。他認(rèn)為一個(gè)優(yōu)秀的考生是思維嚴(yán)謹(jǐn)并可以把理論應(yīng)用于實(shí)踐的。

考官說他對(duì)考生的要求還是很嚴(yán)格的，并且表示“對(duì)學(xué)生手稿的水準(zhǔn)表示十分失望！”

考官還透露說他決定不會(huì)去測試或查考學(xué)生是否了解細(xì)微的考綱變化，因?yàn)檫@種考察沒有意義。所以他不會(huì)去考察IFRS細(xì)微的變化的，他只希望考生去了解法則的重點(diǎn)。

考生們對(duì)考試問題中的一些詞匯似乎不是那么理解。考官問的是“建議”和“評(píng)價(jià)”，但是他看到的答案卻是羅列了一排單詞，并不是建議和評(píng)價(jià)。

考官強(qiáng)調(diào)概念框架對(duì)于所有的問題都是相關(guān)的。但是考生的答案有些時(shí)候?qū)τ贗FRS的實(shí)際應(yīng)用來說有點(diǎn)太淺顯了。另外，考官還擔(dān)心的一點(diǎn)就是，現(xiàn)在的學(xué)生似乎都喜歡有戰(zhàn)略的學(xué)習(xí)，而不是有深度的學(xué)習(xí)，學(xué)生的選題和學(xué)習(xí)都是基于過去的真題。

考官還給大家提了一個(gè)很實(shí)用的建議，就是一定要分步驟答題，尤其是一下復(fù)雜的計(jì)算題。

EXAM TIPS

強(qiáng)調(diào)：

我們發(fā)布本ACCA exam tips不是用來給你押題的，是匯總本次P2考試的重要關(guān)鍵信息。文中有部分知識(shí)點(diǎn)的整理，更重要的是考試答題技巧的匯總，以及考前準(zhǔn)備。押題復(fù)習(xí)不可取，大家借助本文參考資深考官給出的考試答題技巧更加重要。

ACCA P2 Exam Tips September 2017 Session are given below by famous tuition providers

Kaplan

Do not ignore ethics it appears in every section A question and could have up 10 marks.

Always apply your 5 standard workings when doing CSFP.This will help ensure easy marks are picked up and it is easier for the marker to follow what you have done.

Do not ignore the current issue question.Often it contains numerical aspects of an accounting standard you are familiar with as well as the current issue.E.g.reviewing the use of FV and the new rules on financial assets in IFRS 9.

Practise as many questions as possible across the syllabus,and don’t only concentrate on consolidation.Practice writing out pro-formas so you can do this quickly and efficiently on exam day.

Use the reading time effectively–decide which question you are not going to attempt from Section B and then read the Section A question.

If you need help with Accounting Standards,read Clare Finch’s guide to IFRS.

If you struggle with Groups,read Tom Clendon’s guide to Group accounts

Consolidation is hugely important but you can’t pass the exam on this alone–a significant number of marks in the consolidation tests your understanding of other accounting standards.

Don’t overrun your time on part A of question 1.There are often easier marks available in pasts B&C.

If you can’t do something ignore it and move on–time is very tight and there is no point staring at a blank piece of paper if you really don’t know what to do.

In addition to consolidation the examiner is particularly keen on:

Revenue Recognition

Financial Instruments

Pensions

Deferred Tax

Reconstruction of insolvent company

Foreign Currency

Impairment

The examiner writes articles that are published on accaglobal.com–search for“Graham Holt”。

An understanding of the Accounting framework is vital in being able to discuss any issues surrounding an accounting standard or proposed change to that standard.

Unlike F7,there are very few marks,if any,for simple figures in the Consolidation exercise.Marks are concentrated on the adjustments and detailed computations of key group issues,like Goodwill,NCI etc.Make sure your workings are clear and fully explain any adjustments you make to comply with relevant IFRS.

Do not treat the Consolidation exercise as being all 50 marks of question 1.It will typically be 35 so allocate the correct time to it and the other elements in Q1.

In scenario style questions in section B,be sure to state the relevant accounting standard for any advice that you give,together with the relevant rules from the standard and then subsequently state the advice on correct treatment of facts in the scenario.Don’t be tempted to jump straight to a statement of the correct treatment as marks will not be maximised by doing this.Read articles and read around the subject.

Remember

Do not add up the accounts.

Start each question on a fresh page.

BE NEAT in the exam.

Time management（or lack of it!）is the most common reason for failure.

BPP

Section A is the 50-mark compulsory case study and will include a preparation statement of financial position and/or a group statement of profit of loss and other comprehensive income or statement of cash flows which may include foreign subsidiary,discounted activities,disposals and/or acquisitions.This will include other accounting complications such as financial instruments,pensions,share-based payment and impairment.

There will also be discursive requirements on a linked accounting adjustment and social/ethical/moral aspects of corporate reporting.

Section B

Q2&Q3:One multi-part question covering a range of topics or a theme such as fair value measurement（see exam team article），deferred tax,foreign currency transactions,financial instruments,pensions,share-based payment,non-current assets（recognition and/or impairment of tangible and intangible assets），borrowing costs,the effect of accounting treatments on earnings per share or ratios.

The other,an industry-based question testing a range of standards such as accounting policies and the framework,leases,grants,IFRS for SMEs,reorganisations,provisions,events after the reporting period and related parties.

Q4:A discussion question looking at current developments in corporate reporting and problems with existing standards,such as capital reporting（see 2 exam team articles），leasing,revision of the conceptual framework,classification in profit or loss vs OCI（see exam team article），improvements to disclosure,regulatory issues over adoption and consistent application of IFRSs,implementation issues,application of the definition of control and significant influence（equity accounting），improvement in performance measurement,integrated reporting（see exam team article），revenue recognition（see exam team articles）。It will also normally include a related computational part based on figures from a case study.

One of these questions can also include elements of group accounting,especially if Q1 is a statement of cash flow question.

General advice:Don’t spend too much time on numerical parts at the expense of the written bits!It is often easier to pick up marks in written questions than in complex numerical ones.Work on the basis of 1 mark per well-explained point for written questions.

LSBF

Q1 is a balance sheet or cash flow or p/l in roughly that order of probability but roughly equal probability.

Q2&Q3 will be the usual mix of the usual suspects including fi and dt and nca and sbp and revenue and provisions and so on.

Q4 sees leases as red hot.Meaning it will probably be something else like provisions or goodwill or general corporate reporting.

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