這份檔案一直沒有在acca的網站上公布，它用於準備最近的3.6考試是極其關鍵的，無論怎么強調它都不過分，甚至可以將它比作“xx中央檔案精神”。如果考友們不信，可以先仔細研讀這份檔案，然後去對照2004年12月的考試真題，關於那次考試的五道真題的相關內容，這份檔案里全部都強調了，所以它的預測成功率是100%。
對於2005年6月考試的朋友，我不知道是否存在有2005年最新的teachers’ conference notes，如果有的話，建議大家要發動團隊的力量，通過各地的考友，包括在英國、新加坡、馬來西亞的考友，找到這份檔案；厲害的培訓機構往往能事先得到這些檔案。如果沒有，那就依照這份檔案和考官文章（improving standards、ifrs1）去複習也行。
還有，2005年初，2.5的考官發表了一篇跟2.5和3.6都有關的文章，內容是有關ifrs1的。雖然ifrs1已經在2004/12的3.6考試裡面考過了，但是因為05年是歐盟開始執行ifrs的第一年，正值過渡時期，ifrs1的重要性就不言而喻了。所以對於05年6月的3.6考試，ifrs1還是要扎紮實實準備的，不光要看教科書上的內容，還要仔細研究準則後面所附的範例，在2004/12的考試裡面，所考ifrs1的內容並不是很深，也許這次考試會考得更深些。
paper 3.6 – advanced corporate reporting: speaker’s notes: teacher’s conference
slide 3
candidates have tended to spend a disproportionate amount of time on question one with the result that they become short of time on other questions. there has and will be efforts to try and ensure that candidate will not be time pressured on question one by adjusting the number of transactions to process. other questions will focus on core knowledge appropriate to this level in a given context.
more emphasis will be placed on the statement of principles/framework.. gbr students will be expected to have a great knowledge of differences between uk standards and ifrs. developments in financial reporting such as different methods of communication financial information will become increasingly important.
over recent diets candidates have performed quite well on question 1 but have struggled with the discursive questions where technical knowledge has been required. an exception to this has been question 5 which has generally been a discursive question without the need for technical input. questions will continue to be asked where candidates are expected to discuss and adjust financial statements but recent diets have proven that candidates have struggled with this type of question.
slide 4
candidate often answer the question they would like to have been set. many students simply do not write sufficient to pass neither do they relate the number of marks to the amount that they should write. if candidates understood the basic principle of group accounts, the framework and the key standards they would stand an excellent chance of passing. very few candidates seem to have an in depth understanding of the subject.
slide 5
candidates’ performance seems to improve when their reading is wider than just the manual. reading the accountancy journals if only on a selective basis will enhance the chance of success. (feedback from one of the professional tutors)
slide 6
recent diets have shown that the answer to questions are too often very shallow and candidates seem to find it difficult to look at their knowledge base cross-sectionally. most candidates can reproduce rote learned material but find it difficult to advise a client if it involves knowledge of a number of accounting standards.
many candidates only answer 3 questions which naturally means that there chance of passing is significantly reduced. this practice was particularly prevalent in june 2004 papers.
the marks for “report” format are given on the basis that candidates use acceptable approach e.g. formal headings, computations in an appendix etc.
slide 7
guidance will be given in the examinable documents and in forum such as this on the nature of the knowledge required for exposure drafts. discussion papers (if any) will generally be examined in terms of the major principles involved and will not be examined as a full question.
group accounting question will still be compulsory and follow same principles but note that changes brought about recent iasb activity may change the nature of the adjustments in the questions. as has been stated “national and international regulation” will become a more important part of the paper.