不记得在哪个网站上看到的tips， 怎么说是有计算呢，一直在家里学p1， 书也是2011年的，哪位好心人给点信息吧，谢谢！
同求啊！好心人发一下吧！我也是在家自学的！
:’( 求
ACCA Exam tips for Paper P1
(Not in any particular sequence)
1 Different contributors to corporate governance ( internal auditors,
external auditors, non-executive directors )
2 Ethics, ethical dilemma, deontology / teleology, Kohlberg
3 Board sub-committees, unitary board cf two-tiered board
4 Role of risk manager, risk committee, Mendelow
Any of the questions could possibly include a computational element – so
TAKE YOUR CALCULATOR INTO THE EXAM ROOM
P1
In the long 50 mark scenario question you can usually expect to see all areas of the syllabus being tested. So you should ensure that you have not neglected any of the broad syllabus areas of governance, risk and ethics. The topic of risk can be further subdivided between risk and control.
Some good areas of governance to look at are agency and stakeholders.
Don’t neglect internal control reporting. Ethical theories get tested regularly, and professional codes of ethics are an important part of the syllabus.
The examiner draws on governance issues that are emerging in the news but remember the exam was written several months ago. Ethical issues were in the news so you might see questions on general business ethics (are businesses justified in breaking the law?) or on fraud and whistleblowing. Perhaps you could see a question on the clash of different corporate governance cultures, so what would happen if you have a CEO used to the Anglo-Saxon outsider form of governance trying to deal with fraud at a company more used to insider style ownership? Remuneration has also been a hot topic and one that the examiner has tested regularly in the past.
P2 (International)
Q1: group SOFP and/or SPLOCI including discontinued activities, acquisitions and disposals or a statement of cash flows, plus adjustments on other syllabus areas such as financial instruments, pensions, share-based payment and impairments. Written part on a linked accounting adjustment and social/ethical/moral aspects of corporate reporting.
Q2 & Q3: 2 case study questions, one following a theme such as non-current assets, deferred tax, financial instruments, pensions, share-based payment, the other an industry-based question testing a range of standards such as accounting policies and the framework, leases, grants, IFRS for SMEs, provisions, events after the reporting period and related parties.
Q4: discussion question e.g. fair values, management commentary, improvements in performance measurement, leasing, including an application part with some computations.