必答題Q1
Q1編寫復雜合并報表題一共分為四種變形：合并財務狀況表（SOFP）、合并利潤表（SoCI），合并現(xiàn)金流量表（CFS），海外子公司合并報表（IAS 21-Consolidation of foreign subsidiaries）。
出題規(guī)律探討：從ACCA歷年真題統(tǒng)計來看，概率*6的SOFP，SOCI和SOCF（現(xiàn)金流量表）概率相對小。那么，怎么準備呢？ 重點苦練前三年的SOFP題，但是SOCI和SOCF千萬不能放棄，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，需要到習題冊里和教材再增加1-2道題練習，要動手做2-3遍），本來重點就押寶在Q1，如果你只熟練掌握SoFP，另外兩種變形都沒練過沒把握，是很危險的。
選答題：Q2-Q3-Q4
這部分，我們前面已經(jīng)分析過，屬于輔助部分，不寄托太多希望，同時也不投入太多時間，重點是苦練Q1編表題。但是也不能說這種題就舉手投降放棄。怎么準備？
把最近4年8套題統(tǒng)計顯示?？紲蕜t如下：
出題規(guī)律：IAS16+IAS38 + IAS36系列：主要考有形與無形資產(chǎn)確認、計量、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，以及其他各種情況下比如大量的銷售與租回，銷售與回購，AR的Factoring，怎么樣具體問題具體分析，怎么做會計處理；IAS17租賃：主要是判定是融資租賃（有很多指標，詳見教材，同時還有一個判定原則，風險與報酬是否從lesser轉移到Lessee）還是經(jīng)營租賃，及會計處理，同時，對銷售再租回，租回又分融資租賃租回和經(jīng)營租賃租回，會計處理不一樣，需要判斷處理；IAS37& IAS10 event after reporting period：主要考從F3到F7一直考的相關判斷，就是對Provision、adjusting和non-adjusting events三項判斷，涉及對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：整個金融工具準則是P2考生的夢魘，既復雜又有很多專業(yè)術語。沒辦法，降低對自己要求，對基本FVTPL、FVTOCI及Amortized cost三種入賬方法高度熟練，無論是金融資產(chǎn)還是金融負債，用精算法來計算那張計算表，是基本功要掌握。另外，對business model test和contract cash flow character test這兩個test要熟練運用。
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貨幣是否為functional currencyIAS19和IFRS2：?？紲蕜t，Q1考，這里還考，因為它們都是P2的核心準則ACCA P2重點知識點匯總
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
