提分必看| 全球考倒计时，ACCA P2最后冲刺攻略
作者简介
古丽
-特许公认会计师公会会员（ACCA）
-楷博财经资深老师，P4科目带头人。她是幸福妈妈，可爱的混血宝贝简直是人见人爱；她也是通过率和学生反馈“双高”老师之一——课堂外，她是童鞋们心目中她是可爱的、亲切的、没有“老师架子”的Lily老师；课堂上，她擅于将时下热点事件与课程内容相结合，激发学生学习兴趣，并掌握专业知识。其教授的P2的学生的科目通过率一直遥遥领先于全球平均水平，屡超全球通过率30%+，且多次保证了100%的高通过率。
离P2全球考考题揭秘的日子还有不到三天，可能同学们现在的心情已是跃跃欲试。在最后冲刺阶段，应该怎样更有效地为提高考场performance而努力呢？楷博财经资深老师——古丽老师现在就给大家“划重点”了！请仔细阅读哦~
01
不要再抱着你的讲义或者教材，浏览内容理解大意！你现在应该确保很多重要的定义以及准则要求已经能准确地记忆并在考场上能快速地复述，比如：
the definition offair value and three levels of inputs
recognition requirements for NCAs held-for-sale
preliminary requirements for using hedging accounting
control over invested entity
three stages of providing impairment loss on financial asset
……
准确掌握准则里相关treatments 的要求可以帮我们在考场中快速拿到很多easy marks。但是有些考生这部分拿分并不高，比如2015年关于identification of reportable operating segments （8分题）的考题，有部分考生只能拿3-4分。因为他们直接从reportable operating segment 入手，而忘记了reportable 的前提是该segment 要满足operating segment的三个条件，从而失去了应得的easy marks。
02
熟练（不是熟看）合并报表的格式。如果CSFP,强烈推荐five standard workings（最大advantage 是不用反复review notes,节省宝贵时间，而且goodwill 等计算，准确率高）。先开表，行行留距，W5自成一页。如果CSPL,强烈推荐子母公司整表格式（非bracket 相加格式），这样最大优处是各subs的net profits or OCI items 会自动被调整，无需extra NCI 利润分配workings(节省大量时间）！合并现金流量表格式更是固定，从CSPL开始捋数据，然后CSFP，CSOCIE,最后notes。
03
总结准则题目核心知识点：拿出以前练习过的题目看看自己能不能用最简洁的语言总结出：这题目里的issues是什么,该企业的做法是否符合准则要求，如果没有，原因是什么。
要通过考试真是没有short cut,以下tips are just intelligent guesses, please do not exclude other examinable areas!注意：如果你struggle with 某一题目中某一调整项，就ignore它，去做你能够应对的部分，不要受其干扰。
Q1:CSFP:complex group（D shaped);measurement period adjustment;contingent consideration;goodwill impairment (partial goodwill method);step-acquisition;contingent liability or internally generated intangibles from acquired sub;reversal of impairment for PPE;pension asset ceiling test ;share based payments;increase（decrease)in NCI shareholdings;group's profit or loss on disposal of sub;joint arrangement ；
ethics of treating a transaction wrongly for accountants OR <IR> （总是先分析accounting issues ,然后再ethical issues)；
Discussion of alternative methods for treating investment in sub(cost,FA,equity accounting or discontinued operation) and how the fair value of the investment can be measured.
OR
Discussion of accounting and ethical implications of non-consolidation or non -disclosure of a special purpose vehicle.
Q2 ,Q3
IFRS 15 :recognition issues(e.g:a contract with a customer facing high competition to discuss the collectability of consideration entitled);treatment of penalty term from both sides;warranty service ;agent or principal ；consignment contract ,sale and repurchase(lease or secured loan?);modification of contract term(creation of a new contract?);additional right (incremental significant benefit )；construction contract
IFRS5:reclassify if no longer held for sale
IFRS 2: modification, cancellation and settlement for equity -settled
IAS16,IAS40:PPE transfers to investment property to be measured at fair vale model
IAS 12 :deferred tax on share based + lease + revaluation+investment property
IAS 41 :measurement of bio asset(produce)；bearer plant,assets outside scope of IAS41,grant
IAS 10 :adjusting or non -adjusting events
IFRS 13 :fair value measurement for liability ,equity instrument or biological asset
IFRS 11 :joint operations vs Joint venture
IAS 17 :leasing (lessor side)or sale and operating leased back
IAS 37:recognition of provision vs contingent liability (note:financing guarantee contract is not within IAS37 but IFRS9)
IAS36:impairment of CGU,how to decide FVLCOs or value in use (which streams of cash flows can be included)
IFRS 9 :debt or equity; financial asset-debt instrument (FVOCI) from initial recognition to derecognition including impairment and recycling on disposal ;hedge accounting or pure derivative?embedded derivates;accounting for FV or CF hedge
Q4
Capital issues :articles + integrated reporting :how the ambiguous definition of capital affects ROCE and gearing
Equity vs Debt :IAS 32
最后，祝同学们老师顺利，逢考必过！
