CIE会计A2的复习中，同学们可能会觉得International Accounting Standard 很难，面对艰涩难懂的Standard ，如何才能有效地掌握？如何能在考试中在这部分拿到比较高的分？环球教育何琳老师为你们剖析一下。

　　首先要把常考的 Accounting standard 找出来，它们是：

　　IAS2  Inventories

　　IAS8 Accounting Policies

　　IAS10 Events after the Statement of financial Position Date

　　IAS16 Property, plant and Equipment

　　IAS36 Impairment of assets

　　考题中对IAS2 这部分常常考的是同学们是否能正确理解Net realizable value, Net realizable value is the selling price less the costs to make the goods saleable and reach their point of sale, 所以要注意减掉相关的费用。

　　要注意IAS2 requires that inventory to be valued at the lower of cost and net realizable value, 所以在答题的时候要注意区分哪个是cost, 哪个是net realizable value, 然后取最低值的那个做adjustment, 包括在income statement 里charging the reduction 和在 statement of financial position 里reducing the value of the inventory.

　　IAS8 常常是结合其他的Accounting Standard 来一起考。IAS8 强调的是consistency, 除非是accounting standard 允许，否则不允许公司随意变换accounting policy.  所以在考题中常会出现公司在不同会计年度采用不同的Accounting Policy, 比如FIFO 和AVCO，这里同学们要注意分析consistency concept, 还需要注意到IAS 2 的应用。

　　IAS10 是最常考的，主要是考同学们能否正确区分adjusting event 和 Non-adjusting event. 区分两个的关键是看condition of the event existing at the statement of financial position date。Adjusting event 是需要在financial statement 里调整，因为evidence of conditions existing at the date of statement of financial position.

　　相反地，Non-adjusting event 不需要在Financial statement 里调整，只需要在里面做个note 就可以了，因为 evidence of conditions not existing at the date of statement of financial position.  课本中列举了adjusting event 和 non-adjusting event 的例子，同学们要熟记。

　　对于IAS16，同学们常常会容易搞混Fair value 和 Carrying Amount,  fair value 指的是市场价格， is the amount for which an asset could be exchanged between knowledgeable, willing parties in an arm's length transaction.

　　而carrying amount, 就是我们常讲的净值，is the amount recognized after deducting any accumulated depreciation and impairment loss.

　　IAS36 也是常考的standard, 这里注意区分value in use 和 Recoverable amount, value in use is the present value of the future cash flows obtainable as a result of an asset's continued use, 而recoverable amount 可以是value in use, 也可以是fair value, 就看哪个高。IAS36 states that Non-current assets should not be stated at more than their highest amount to be recovered through their use or sale, 所以在答题时候注意看看non-current assets 的 valuing method, 看看asset 是不是高估了，如果是，就要采用对应的valuing method.

　　在复习中遇到难题，环球教育的老师们可以帮你解析，帮你找到方法，为你节省时间。