古麗
-特許公認會計師公會會員（ACCA）
-楷博財經資深老師，P4科目帶頭人。
她是幸福媽媽，可愛的混血寶貝簡直是人見人愛；她也是通過率和學生反饋“雙高”老師之一——課堂外，她是童鞋們心目中她是可愛的、親切的、沒有“老師架子”的Lily老師；課堂上，她擅於將時下熱點事件與課程內容相結合，激發學生學習興趣，並掌握專業知識。其教授的P2的學生的科目通過率一直遙遙領先於全球平均水平，屢超全球通過率30%+，且多次保證了100%的高通過率。
在備考P2的過程中，應該怎樣更有效地為提高考場performance而努力呢？楷博財經資深老師——古麗老師現在就給大家“劃重點”了！請仔細閱讀哦~
01
不要再抱著你的講義或者教材，瀏覽內容理解大意！你現在應該確保很多重要的定義以及準則要求已經能準確地記憶並在考場上能快速地複述，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
……
準確掌握準則裡相關treatments 的要求可以幫我們在考場中快速拿到很多easy marks。但是有些考生這部分拿分並不高，比如2015年關於identification of reportable operating segments （8分題）的考題，有部分考生只能拿3-4分。因為他們直接從reportable operating segment 入手，而忘記了reportable 的前提是該segment 要滿足operating segment的三個條件，從而失去了應得的easy marks。
02
熟練（不是熟看）合併報表的格式。如果CSFP,強烈推薦five standard workings（最大advantage 是不用反覆review notes,節省寶貴時間，而且goodwill 等計算，準確率高）。先開表，行行留距，W5自成一頁。如果CSPL,強烈推薦子母公司整表格式（非bracket 相加格式），這樣最大優處是各subs的net profits or OCI items 會自動被調整，無需extra NCI 利潤分配workings(節省大量時間）！合併現金流量表格式更是固定，從CSPL開始捋數據，然後CSFP，CSOCIE,最後notes。
03
總結準則題目核心知識點：拿出以前練習過的題目看看自己能不能用最簡潔的語言總結出：這題目裡的issues是什麼,該企業的做法是否符合準則要求，如果沒有，原因是什麼。
要通過考試真是沒有short cut,以下tips are just intelligent guesses, please do not exclude other examinable areas!注意：如果你struggle with 某一題目中某一調整項，就ignore它，去做你能夠應對的部分，不要受其干擾。
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
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
最後，祝同學們考試順利，逢考必過！
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