SBR考試技巧:制作Statement of Financial Position
制作Statementof Financial Position 步驟:
制作時,要嚴格按步驟來,防止遺漏。
Step1:Group Structure
Step2:Individual Adjustment for Sub
Step3:Net Asset Preparation
(OSE, RE, OCE and Fair ValueAdjustment)
Inter Company Trading (URP Adjustment)
Setp4:Goodwill
Proportion Method
Full Method
Impairment
Step5:NCI
Proportion Method
Full Method
Impairment
Step6:Associated/JV (Equity Method)
Step7:Individual Adjustment (Acquirer)
Balance Sheet and P&L (RE)
Balance Sheet and Equity (OCE)
Step8:Group RE
Acquirer’s RE balance at ReportingDate
Sub Post Acquisition Profit Sharing(Controlled)
Association Post Acquisition ProfitSharing
Individual Adjustment for Acquirer(P&L related)
Step9:Group OCE
Acquirer’s OCE balance at ReportingDate
Sub Post Acquisition OCE sharing(Controlled)
Individual Adjustment for Acquirer(Equity Related)
Step10:Consolidation
P2綜合考試技巧
再來看下P2綜合考試技巧ExamTechniques
1、Know thebasics
2、 Practicemakes perfect
3、Toolspreparation
4、Timemanagement
5、How todeal with exam questions
6、How to writeon answer books
除了知識技能方面,時間管理也很重要,要合理安排時間,更大可能的展示出自己的知識水平。
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