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Acca Exam tips for P2 by BPP LSBF ATC AND FIRST INTUITION..!!

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P2 Corporate Reporting (INT)


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June 2011 Exams: To download free ACCA P2 course notes & watch free ACCA P2 lectures click here Home (1,557)

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Acca Exam tips for P2 by BPP LSBF ATC AND FIRST INTUITION..!! (3 posts, 3 Voices)
Group Forum Group Forum Directory zulekha1p said 4 days, 8 hours ago: First Intuition: Qn 1 = Group question on cashflows or Foreign subsidiaries Ethics Revenue Recognition Deferred Tax Impairment (especially goodwill) Share based payments Related parties BPP: Section A The compulsory case study is likely to require you to prepare a group statement of financial position (balance sheet) and/or statement of comprehensive income (profit and loss account) with continuing and discontinued activities or foreign subsidiary. Alternatively, it could be a consolidated statement of cash flows which would include other accounting complications such as financial instruments, pensions, share-based payment and impairments. There will also be discursive requirements on a linked accounting adjustment and social/ethical/moral aspects of corporate reporting.

Section B An industry question (often Q3), testing a range of standards (NB: no specific knowledge of the particular industry is required). A discussion question (Q4) looking at current developments in corporate reporting, such as: small and medium-sized entities, revenue recognition, success/issues on implementation of IFRSs, management commentary, comprehensive income/presentation of financial statements, improvements in performance measurement. It may also include a related computational part based on figures from a case study. Single topic (e.g. share-based payment, deferred tax, pensions) or multi-part question (Q2) testing a range of standards separately, such as: related parties, accounting policies, discontinued operations, recognition and/or impairment of tangible and intangible assets, government grants, foreign currency transactions, provisions, events after the reporting period (balance sheet date), leases, consistency of standards with the conceptual framework, the effect of accounting treatments on earnings per share or ratios. LSBF: Complex groups. Cash flow statement. Revenue. SME. Segments. Provisions ATC exam tips for P2 Exam Tips June 2011 Session The exam tips set out below are not intended as a guaranteed or definitive list of the topics that will be contained in the forthcoming examination paper and should not be construed as such. What follows is presented as an additional resource for students preparation, based on knowledge and past experience of ACCA examinations. ATC International accepts no liability where final examination papers differ from these suggestions. Paper P2 By Phil Bradbury The examiners name is Graham Holt, he wrote 2 articles which were based on IFRS 3 (revised 2008) that appeared in the February and April 2009 Student Accountant. Make sure you have read these articles, Q1 will be a consolidation question which will include issues from these articles. As at April the examiner has not written any recent articles which may feature in the forthcoming exam, be on the lookout for any articles by him in the weeks leading up to the exam. Be aware that IFRS 9 is now the examinable document in respect of the recognition

and measurement of financial assets, make sure you are up to date with this new standard as it is likely to feature in part during the exam. The examiner stresses that students should read around the subject and keep themselves up to date. He encourages students to regularly read Economist or Financial Times and look into one of the Big 4 audit companies IFRS website, the examiner himself regularly looks at these sites and may take inspiration for a question from them. Also do look at the CPD section of the ACCA website where you will see articles written by the examiner. Exam Tips Areas that feature on a regular basis in the exam are as follows; Consolidations in Q1 Disposals and complex groups (June 2010) Disposals (December 2009) Step acquisitions (December 2009) Cash flow (Dec 2010) Foreign Sub (June 2008) Complex group Exam Tips June 2011 Session It is possible that the consolidation issue in the June exam could either be a complex group or a foreign subsidiary. Financial Instruments (IAS 39/IFRS 9) to include hedge accounting, questions on this topic tend to appear in most exams Employee benefits (IAS 19) Leases (IAS 17) Share-based Payments (IFRS 2) Impairment of assets (IAS 36) Deferred Tax (IAS 12) At the 2011 teachers conference the examiner did state that he expects to examine IFRS 1 First-time Adoption on a more regular basis, so it is possible that this question may feature as topical Q4 in 2011, but students should also be aware of other topical issues such as the financial crisis, Fair Value accounting and accounting for Financial Instruments. Exam Technique Dont forget the following advice while in the exam: Answer all questions, including the written elements of questions. It is very difficult to pass the exam by learning the numbers. Cross reference your workings, they are an integral part of your answer. Answer the question set, not the one you wished had been set, focus on the requirements especially relating to the written part of the answers. Look at the marks available for each part of the question, do not write pages of answers for a 3 mark part similarly if the question has allocated 6 marks then make sure you adequately answer that part, a line is not enough to get you 6 marks. For a 25 mark question you should be spending no more than 45 minutes on it. Good Luck!

In addition to noting the guidance set out above, students should make use of ACCA past examination papers, pay close attention to articles published in Student Accountant and should read the Examiners review of the last examination session at http://www.accaglobal.com/students. Rate this post+1 |#

neyazi said 3 days, 9 hours ago: Hi dear, this is great help fpr al the students. neyazi Rate this post Quote | #

Hi all,

rajiv1471p said 3 days, 9 hours ago:

Please check link for June 2011 ACCA exam tips. Hope this helps. Rajiv Rate this post Quote | # Viewing post 1 to 3 (3 total posts) Subscribe to this topic

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Which exam preparation techniques would you recommend the most? (choose 3) study 2 or 3 hours per day every day study one topic at a time and then do past questions on it trying understand the material, not simply learning rules take 1 week off work before the exams to study study only at times when your mind is most alert develop mind maps suited to your thought process creating notes when reading the Study Text watch lectures then try and apply what you've learnt with past questions practice answering as many past questions as possible going through the key points of the syllabus frequently VoteHYPERLINK "javascript:PD_vote5036705(1);"View Results Share This

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