【P2】Report on P2 Dec 09 sitting —— Emily Yao L#`X
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Report on P2 Dec 09 sitting Qi\]='C
09年12月P2 Corporate reporting 的考题结构和相关知识点为: oDS7do
Question 1 Consolidated statement of financial position 50 marks <xBL/e
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Professional and ethical behavior
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Question 2 Impairment of assets 2 25 marks H[w';u[%
Question 3 Revenue recognition 25 marks 3MX#}_7A
Measurement of financial liability 9#[,{2pJr
Events after the reporting period ~{DJ,(N"n
Inventory valuation - lower of cost and NRV Dp['U
Jointly controlled entity @ws&W=NQ
Accounting for entity q?frt3o
Decommissioning cost gZHgL7@
Jointly controlled assets xS,F
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Asset definition uou
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Question 4 Financial instrument 25 marks aVr(*s;/
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. Xf ^_y(?
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. /%&5Iq\:vA
考题1 8Z}%,G*n
(a)部分考到的主要的知识点为: y ;mk]
Business combination achieved in stages - subsidiary to subsidiary (KO]>!t
Disposals - where control is retained t=lDN'\P
- subsidiary to associate 86LE
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Goodwill (full value method) @nqM#
Intangible assets 'xd8rN%T
Investment property h_-4Q"fb(
Provisions x7B;\D#`i/
Foreign transaction q1HJ_y
考生容易出错误的地方会出项在一下几方面: ;u`8pF!_eE
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. v2gk1a&
2. Whether to recognize provision for restructuring. 7cV
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3. Calculation of retained earnings due to large amount of adjustments. %,$xmoj9O]
考题2 = ~s+<9c]
本题考到的知识点为asset impairment 和non-current assets held for sale. 回答这道题的关键是要熟悉资产减值的过程, 减值时需要考虑的因素, 减值损失的记录和减值损失的冲回 (IAS 36). 回答时还需注意联系案例中的实际情况. r5[pT(XT]
考题3 @|h9jx|
本题是一道案例题, 考到的知识点很多. 总的来说考生对于相关的会计准则中的原则都较熟悉, 但在将原则运用于案例时失分较多. G9&2s%lu.e
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. -[N
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考题4 aid1eF
这到考题通常是反映了会计准则的现时发展. 考生需要关心会计准则的发展, 关注international accounting standard board 发行的exposure draft 和discussion paper. 多阅读ACCA的杂志也很有帮助. U=%(kOx
—— By P2 Lecture Emily Yao xA^E+f:W_