2017年12月ACCA P2考官报告及备考指导

ACCA 2018年3月份考试季即将到来，正保会计网校特整理了2017年12月各科考试的考官报告。ACCA考官针对该考季每个科目的具体考情做出了一些评价，并给出一些具体的备考指导建议，对准备参加2018年上半年ACCA考试的同学来说具有重要的参考作用。以下为12月考季ACCA P2 Corporate Reporting的Examiner’s report，考官就12月份P2的考情做了简要分析，并针对考生在每个部分具体题目的答题情况做了详细的分析，希望同学们仔细研读，从而理解出题思路，尽量避免出现以下报告中提到的失误。

General Comments

The examination consisted of two sections. Section A contained one question for 50 marks and Section B contained three questions of 25 marks each, from which candidates had to answer two questions. The subject lends itself to being assessed using a principles-based approach whereby candidates need to demonstrate that they understand the principles used in a range of accounting standards. Candidates are examined on concepts, theories, principles, and their ability to apply this knowledge to real life scenarios. The study guide sets out the nature of the competences required of candidates and these competences imply a high level of understanding of the subject matter. The examination requires some calculation but a significant part of it requires the application of knowledge and understanding. Questions are based upon real life scenarios and current practice and so candidates, who think critically about the information and relate it to practical examples, are rewarded in this examination. The Conceptual Framework sets out the concepts upon which International Financial Reporting Standards (IFRS) are based and therefore candidates should be able to discuss the consistency of the Framework (and the proposed Framework) with IFRSs.

It is extremely important for candidates to read the requirements of the question and not just simply answer the question that they wish to answer. Candidates will not obtain a pass mark on a question by setting out purely what is stated in a standard or without its application to the scenario. As regards the ethics question, candidates should demonstrate their understanding of the professional and moral judgments that accountants need to make in practice. Again, a pass mark will not be obtained in the ethics part of the paper by simply quoting ethical guidance. The current issues element of the syllabus does not simply relate to examinable exposure drafts or discussion papers but also to current debate in the accountancy press. Hence, there is a need to read more widely than just the tutor manuals.

Professional marks are awarded to the questions in Section B. These marks are given where the candidate exhibits professional characteristics in their answer. This means that all parts of the question should be answered. Thus, if a candidate does not complete a question, two professional marks will not be awarded. Candidates have to demonstrate a range of skills and abilities, which include relating professional issues to relevant concepts and practical situations. It is important to look at examiner’s reports and the reports from the learning providers’ conferences in order to understand the examiner’s views on various issues. Simply practising numerical questions does not result in success in this examination and written answers should be in sufficient depth to answer the question. Brief answers will not meet the requirement of the question even though the numerical content may be correct. However, the examination does contain a certain amount of technical material, which is based around the application of the fundamental principles within IFRS.

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