掃碼下載APP
及時接收考試資訊及
備考信息
ACCA 2018年3月份考試季即將到來,正保會計網校特整理了2017年12月各科考試的考官報告。ACCA考官針對該考季每個科目的具體考情做出了一些評價,并給出一些具體的備考指導建議,對準備參加2018年上半年ACCA考試的同學來說具有重要的參考作用。以下為12月考季ACCA P2 Corporate Reporting的Examiner’s report,考官就12月份P2的考情做了簡要分析,并針對考生在每個部分具體題目的答題情況做了詳細的分析,希望同學們仔細研讀,從而理解出題思路,盡量避免出現以下報告中提到的失誤。
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.
網校為廣大ACCA學生提供免考科目預評估服務,您可以點擊下圖進行評估申請。
Copyright © 2000 - www.electedteal.com All Rights Reserved. 北京正保會計科技有限公司 版權所有
京B2-20200959 京ICP備20012371號-7 出版物經營許可證 京公網安備 11010802044457號
套餐D大額券
¥
去使用 主站蜘蛛池模板: 精品成人久久 | 国产精品av在线 | 国产精品久久久久久一区二区三区 | 久久久福利视频 | 国产精品免费视频观看 | 久人久人久人久久久久人 | 日韩久久一区二区 | 91免费在线视频 | 久久国产精品一区二区三区 | 欧美日韩一区二区三区视频 | 久久国产精品精品国产色婷婷 | 色婷婷久久 | 欧美一区二区三区精品免费 | 国产伦精品一区二区三区在线 | 国产黄色网 | 精品福利在线观看 | 国产精品久久久久国产a级 中文字幕影院 | a黄色网| 精品啪啪一区 | 欧美日韩成人精品 | 欧美精品网站 | 久久免费影院 | 亚洲精品在线电影 | 91视频在线国产 | 国产成人精品视频 | 国产高清av免费观看 | 午夜精品久久久久99热蜜桃导演 | 国产伦精品一区二区免费 | 国产一区二区在线播放视频 | 亚洲色图网址 | 国产欧美日韩在线观看 | 久久久免费毛片 | 久久久久久亚洲精品 | 国产黄 | 欧美日韩精品在线观看 | 在线国产精品视频 | 九九九九九国产 | 国内在线一区 | 精品久久国产 | 在线观看亚洲人 | 免费不卡av|