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.

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