ACCA P2 Key to success
摘要：【高顿ACCA小编】2015年 ACCA 考试即将开始，我们将第一时间公布考试相关内容，请各位考生密切关注高顿ACCA，预祝大...
【高顿ACCA小编】2015年ACCA考试即将开始，我们将第一时间公布考试相关内容，请各位考生密切关注高顿ACCA，预祝大家顺利通过ACCA考试。今天为大家带来的是ACCA P2 Key to success。
ACCA P2 Key to success
ACCA P2 Key to success
Nature of the ACCA P2 paper
ACCA P2 Paper – Corporate Reporting – a ( big ) step up from F7 Financial Reporting – is to apply knowledge and skills and to exercise professional judgement in the application and evaluation of financial reporting principles and practices in a range of differing business situations.
Structure of the ACCA P2 paper
Question 1 is a compulsory 50 mark question based on consolidations (usually for 30 / 35 marks with the balance of marks 15 / 20 being allotted to
further parts – maybe 3 or 4.)
The other 50 marks are based on a choice of 2 questions from 3 each worth 25 marks
Questions 2 and 3 typically cover a range of IASs / IFRSs and involve rather more in the way of explanation and justification than in computation.
Question 4 tends to be a discussion question on a topical issue. Students?are recommended to check out the website www.iasplus.com
Emphasis of the ACCA P2 exam
The examiner has suggested that any candidate facing P2 for the first time is well advised to practice with an F7 exam as an initial step in preparation
for P2. Clearly a thorough knowledge of the principles of consolidation is a “must” but, be warned, there could well be written elements in excess of 50% of
the exam with computational less than 50%
How to pass ACCA P2 exam
Use the OpenTuition ACCA P2 lectures together with the P2 course notes. Try to read a study text but again, be warned! I’m looking at this moment at a study
text with 851 pages in it. If you genuinely intend to read a complete text, you should have started last week!
Practice as many past exam questions as you can and don’t get depressed when you find that you are not getting any answers correct!
本文由高顿ACCA编辑整理，转载请注明出处
本文由高顿ACCA编辑整理，转载请注明出处
