2013-ACCA-P2考试超全个人总结黄金放送

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1、Ø对draftareport敏感！写格式，把题目分成小标题来写。Ø对Normally敏感，因为接下来肯定要转折。Ø多写准则，IAS+名字statesthat…CurrentissueØLastquestion¤recentlyissuedorrevisedfinancialreportingstandards¤discussionpapersandexposuredrafts¤recentdevelopmentsininternationalharmonization¤Currentbusinessissueswhichimpactf

2、inancialreporting.ØLeaseItintroducesthe‘right-of-use’model,underwhichthelesseewillrecognizeanassetandaliabilityforallleasesenteredinto.ØTaxØManagementcommentaryüThecommentarycouldbeknownasanOperatingandFinancialReview(OFR),BusinessReview,Management’sDiscussionandAnalysi

3、s(MD&A)orManagement’sReport.üTheIASBproposesthatmanagementcommentaryshouldcontaininformationonthefollowing:¤thenatureofthebusiness¤management’sobjectivesandstrategiesformeetingthoseobjectives¤theentity’smostsignificantresources,risksandrelationships¤theresultsofoperatio

4、nsandprospects,and¤thecriticalperformancemeasuresandindicatorsthatmanagementusestoevaluatetheentity’sperformanceagainststatedobjectives.FrameworkIFRS1First-timeadoptionofinternationalfinancialreportingstandardØ第一次启用IFRS，要把所有costremeasuretofairvalue,此后再使用costmodelIFRS9FI

5、NANCIALINSTRUMENTSØThereisincreasedemphasisonfairvalueaccountingandreporting,whichisregardedasbothrelevantandreliableinformationtothoseinterestedinfinancialreports.ØThenumberofclassificationsoffinancialassetshasbeenreducedfromfourtothree:üFinancialassetsatfairvaluethrou

6、ghprofitorloss(FVTPL)includesanyfinancialassetsheldfortradingpurposesandalsoderivatives,unlesstheyarepartofaproperlydesignatedhedgingarrangement.DebtinstrumentswillbeclassifiedtobemeasuredandaccountedforatFVTPLunlesstheyhavebeencorrectlydesignatedtobemeasuredatamortised

7、costüFinancialassetsatfairvaluethroughothercomprehensiveincome(FVTOCI)Thisclassificationappliestoequityinstrumentsonlyandmustbedesignateduponinitialrecognition.üFinancialassetsmeasuredatamortizedcostThisclassificationcanapplyonlytodebtinstrumentsandmustbedesignateduponi

8、nitialrecognition.Forthedesignationtobeeffective,thefinancialassetmustpasstwotestsasfollows:lThebusinessmodelt