35分的合并报表会有4种形式：

1) Piece-meal 分步收购

2) Complex group 复杂集团架构

3) The Effects of Changes in Foreign Exchange Rates 外币报表折算

4) Statement of Cash Flows 合并现金流量表

根据过往经验，ACCA考试科目P2考试中现金流量表出现的概率约为20%，即4-5轮考试出现一次。2017年9月考试Q1为合并现金流量表，所以12月再次出现的概率较低。

重点来了

Piece-meal分步收购的概率最大

Piece-meal 总共有8种可能
 

★其中重点为第四种情况， control to control 中算OCE 的变动（Positive/negative movement in equity），给大家提供公式计算，不用动脑子，上了考场直接套公式也能拿分。

Note: If NCI is 40% and NCI sold 10% to parent, Disposal% = 1/4

如果算出来是正数，说明你用10元买了价值8元的NCI，是negativemovement in equity

分录为：

Dr OCE (Movement in equity)

Dr NCI (Fair value of NCI at disposal(reporting) date * Disposal%)

Cr Investment in subsidiary (Fair valueof purchase consideration)
 

如果算出来是负数，说明你用7元买了价值8元的NCI，是positive movement in equity

分录为：

Dr NCI (Fair value of NCI at disposal(reporting) date * Disposal%)

Cr Investment in subsidiary (Fair valueof purchase consideration)

Cr OCE (Movement in equity)

第六种虽然是减持，依然是control to control，也是这次大概率考题，同样公式如下：

Note: If Parent sold 10% to NCI,Disposal% = 10%

这次算出来是正数，就是positive

算出来是负数，就是negative

分录如下：

Dr Investment in subsidiary (Fair valueof sales consideration)

Cr NCI

Cr/Dr OCE (Movement in equity)

5分的道德题也有做题套路，如果题目和会计调整有关，我们进行会计调整，再用framework 中 qualitative characteristics去描述公司违背了哪个会计质量特征。如果题目和会计分录无关，用ACCA考试科目P1的Tucker’s five questions 去回答。

Section B

出现概率极高的准则如下

IAS 12 Income Taxes

IAS 16 Property, Plant and Equipment

IAS 19 Employee Benefits

IAS 21 The Effects of Changes in ForeignExchange Rates

IAS 36 Impairment of Assets

IFRS 2 Share-based Payment

IFRS 5 Non-current asset held for salesand discontinued operation

IFRS 9 Financial Instruments （hedge为难点，但是9月刚考过）

IFRS 11 Joint Arrangements

IFRS 13  FairValue Measurement

IFRS 16 Lease

IFRS 15 Revenue from Contracts withCustomers

我们回答准则应用题有很好用的答题模板（4步）

Step 1：写出相应的准则编号和名字（e.g. According to IAS 2 Inventories…）

Step 2 : IFRS says… （相关的准则原文）

Step 3 : In this case… （描述题目信息，结合step2的原文分析，有数字的写分录调账）

Step 4: Conclusion ( step3中的分析一定要和最后conclusion 吻合)

Current issue热门话题

♬ Measuring quoted investmentsin subsidiaries, joint ventures and associates at fair value

♬ Classification of Liabilities- proposed amendments to IAS 1

♬ Conceptual Framework forFinancial Reporting

♬ IFRS Practice StatementApplication of Materiality in Financial Statements

特别提醒

The Conceptual Framework

重视、重视、重视

之前写了没考的和本轮考试考纲主要有3篇

分别是：

ACCA考试科目P2考纲1 – Measurement

ACCA考试科目P2考纲2 - Giving Investors What They Need

ACCA考试科目P2考纲3 - The Definition And Disclosure Of Capital

考纲是一定考的，区别只是这次考或者下次考。建议大家认真阅读。索取考纲，戳：ACCA考纲+解析【含考前必刷题】