x2年12月acca考试p2考试考官报告.docxVIP

高顿财经 GOLDEN FINANCE 全球财经教育领导品牌 2012年12月ACCA考试P2考试考官报告 本文由高顿ACCA整理发布，转载请注明出处 Gen eral Comme nts The paper required can didates to an swer the compulsory questi on 1 which carried 50 marks and the n to choose two questi ons out of the rema ining three questi ons, which carried 25 marks each. Can didates performed quite well in this sessi on. As usual the paper dealt with a wide range of issues and accounting standards. There are several key principles in each sta ndard, which are the basis of most of the exam in atio n questi ons, and can didates should concen trate on un dersta nding and in terpreti ng these prin ciples. Can didates n eed to un dersta nd the sta ndards, and not just lear n their content. Un dersta nding will lead to better applicati on in the exam in ati on. Can didates should practice diverge nt thinking, which is the ability to think of several possible an swers to a questi on before providi ng the solutio n. This is the ability to see potentially different outcomes for a given set of circumstances. This will lead to can didates having the ability to apply the sta ndards to differe nt seen arios. Every exam in ati on sessi on produces seen arios, which can didates will not n ecessarily have met before,a nd thus there is a n eed for this type of reas oning. Can didates ofte n simply recite the standard leaving the marker with the task of determining how applicable the answer actually is to the questi on. Can didates should adopt a model of lear ning which suits them and by doing this; can didates will be better prepared for the exam in atio n Specific Comme nts Questi on One This questi on required can didates to prepare a con solidated stateme nt of finan cial position for the Minny Group, as at 30 November 2012.The group structure was a complex group with a sub-subsidiary. Can didates also had to deal with an associate, which had origi nally bee n an in vestme nt with in the group, impairme nt test ing the holdi ngs in the group compa ni es, a dis