SBR考试技巧：制作Statement of Financial Position

制作Statementof Financial Position 步骤：

制作时，要严格按步骤来，防止遗漏。

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综合考试技巧

再来看下P2综合考试技巧ExamTechniques

1、Know thebasics

2、 Practicemakes perfect

3、Toolspreparation

4、Timemanagement

5、How todeal with exam questions

6、How to writeon answer books

除了知识技能方面，时间管理也很重要，要合理安排时间，更大可能的展示出自己的知识水平。

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