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ACCA冲刺必看！12月考试P2权威押题与题型总结
发表时间：2016-12-08 10:06
作者：高顿财经
先来讲下P2考试题型，知己知彼，百战不殆
P2考试分为：
Section A，50分必答题，其中35分考合并报表，10分考一个具体准则小问，5分道德题。
Section B，三道25分的选做题，三选二，其中一道为小准则应用题，一道大准则应用题，一道current issue。建议大家选做其中小准则应用题和current issue。
具体每一题怎么准备，有何技巧，接下来Wendy老师会给大家一一解释。
35分的合并报表总共只会有4种形式：
1.Piece-meal分步收购
2.Complex group复杂集团
3.The Effects of Changes in Foreign Exchange Rates外币报表折算
4.Statement of Cash Flows合并的现金流量表鉴于我们6月份考过合并的现金流量表，这次考试如果复习时间紧张，可以放弃它，把重点放在前3种题型。
4.Statement of Cash Flows合并的现金流量表鉴于我们6月份考过合并的现金流量表，这次考试如果复习时间紧张，可以放弃它，把重点放在前3种题型。
1. Piece-meal总共有8种可能
Piece-meal Acquisition
Shareholding %Note
FromTo
1.110 Investment40 AssociateNo consolidation1.210 Investment60 SubsidiaryNo consolidation1.340 Associate60 SubsidiaryConsolidation1.4 ***60 Subsidiary70 SubsidiaryControl to controlShareholding %Note
FromTo
1.540 Associate10 InvestmentNo consolidation1.6***70 Subsidiary60 SubsidiaryControl to control1.760 Subsidiary10 InvestmentLoss control1.860 Subsidiary40 AssociateLoss control
其中重点为1.4 control to control中算OCE（positive/negative movement in equity）的变动，给大家提供公式计算，不用动脑子，上了考场直接套公式也能拿分。
Positive/negative movement in equity
=Fair value of purchase consideration(10%fair value)-Fair value of NCI at disposal(reporting)date*Disposal%Notes 1:
If the NCI is 40%and NCI sold 10%to parent,Disposal%=1/4Notes 2:
Fair value of NCI at disposal(reporting)date=Fair value of NCI at acquisition date+(Fair value of net assets at disposal(reporting)date-Fair value of net assets at acquisition date)*NCI%Notes 3:
Fair value of net asset at disposal(reporting)date=Net assets at disposal(reporting)date+Fair value adjustment+Additional depreciation/Reversal如果Positive/negative movement in equity算出来是正数，说明你用10元买了价值8元的NCI，是negative movement in equity，分录为Dr NCI(Fair value of non-controlling interest at disposal(reporting)date*Disposal%)Cr Investment in subsidiary(Fair value of purchase consideration)Dr OCE(Movement in equity)
如果Positive/negative movement in equity算出来是负数，说明你用7元买了价值8元的NCI，是positive movement in equity，分录为Dr NCI(Fair value of non-controlling interest at disposal(reporting)date*Disposal%)Cr Investment in subsidiary(Fair value of purchase consideration)Cr OCE(Movement in equity)
1.6虽然是减持，依然是control to control也是这次大概率考题，同样公式如下? Positive/negative movement in equity
=Fair value of sales consideration(10%fair value)-(Fair value of net assets at disposal(reporting)date+Goodwill at disposal(reporting)date)*Disposal%Notes 1:
If the Disposal is 10%,Disposal%=10%
Notes 2:
Fair value of net assets at disposal(reporting)date=Net assets at disposal(reporting)date+Fair value adjustment+Additional depreciation/Reversal这次算出来是正数，就是positive，负数就是negative，分录如下：
Dr Investment in subsidiary(Fair value of sales consideration)Cr NCI
Cr/Dr OCE(Movement in equity)
2. Complex group复杂集团有两种
2.1 Sub-subsidiary
2.2 D-Shaped
我们统统拆成P收购S,P收购SS去做,P收购S就正常去合并，P收购SS要注意以下几点：
Note 1:Goodwill calculation of P to SS（计算时要减去indirect holding的部分）Goodwill at acquisition date(P to SS)
=Fair value of purchase consideration(S to SS)-Indirect holding in SS belonging to NCI+Fair value of NCI(P to SS)-Fair value of identifiable net assetsNote 2:Use effective shareholding to allocate between Parent and NCI（比如P收购S 80%，S收购SS 70%，P对SS的实际控股为56%）Note 3:Indirect holding in SS belong to NCI should be deducted from NCI3.The Effects of Changes in Foreign Exchange Rates外币报表折算，折算汇率总结图?10分的准则题在后面section B一并总结，我们来说说5分ethic题怎么写：
如果这道ethic题涉及要用double entry调账的，我们用Qualitative characteristics来回答，告诉考官正确的分录以及他这么做违背了哪个Qualitative characteristics如果这道ethic题不涉及会计分录，我们用Tucker’s five question（profitable?legal？fair?right?Sustainable or environmentally sound）来回答。
?Section B中所谓的小准则应用题是25分的题考考好几个准则，大准则应用题就是只考1~2个准则，那自然考的准则越多越好拿分，所以建议大家选择小准则应用题，接下来帮大家罗列下大概率考到的准则：
The Conceptual Framework
IAS 8 Accounting Policies,Changes in Accounting Estimates and ErrorsIAS 12 Income Taxes
IAS 16 Property,Plant and Equipment
IAS 17 Leases
IAS 36 Impairment of Assets
IAS 37 Provisions,Contingent Liabilities and Contingent AssetsIAS 38 Intangible Assets
IAS 40 Investment Property
IFRS 5 Non-Current Assets Held for Sale and Discontinued OperationsIFRS 13 Fair Value Measurement
必考难点：
IAS 19 Employee Benefits（defined benefits plans为重点）IFRS 9 Financial Instruments（都很重要，hedge为难点）我们回答准则应用题有很好用的答题模板（4步）Step 1：写出相应的IFRS编号和名字（e.g.，according to IAS 2 Inventories…）Step 2:IFRS says…(准则原文，可以背诵我们给大家整理的“考前不得不背的20页纸“)Step 3:in this case…(描述题目相关信息，结合step2的原文分析，有double entry的写double entry调账)Step 4:conclusion(step3中的分析一定要和最后conclusion吻合)?Current issue热门话题：
1.Management Commentary
2.Consultation Draft of the International<IR>Framework
3.Financial Instruments:Expected credit losses
4.Revenue from Contracts with Customers
3.Financial Instruments:Expected credit losses
4.Revenue from Contracts with Customers
5.Leases
6.Hedge Accounting
7.Equity Method:Share of Other Net Asset Changes
8.Sale or Contribution of Assets between An Investor and Its
9.Associate or Joint Venture
8.Sale or Contribution of Assets between An Investor and Its
9.Associate or Joint Venture
10.Acquisition of An Interest in A Joint Operation11.Improvements to IFRSs
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