【P2】Report on P2 Dec 09 sitting —— Emily Yao z;OYPGvkw
Report on P2 Dec 09 sitting o)`PSw=
09年12月P2 Corporate reporting 的考题结构和相关知识点为: #Z&/w.D2
Question 1 Consolidated statement of financial position 50 marks [&x9<f6
Professional and ethical behavior AGBV7Kk
Question 2 Impairment of assets 2 25 marks )G[byBa
Question 3 Revenue recognition 25 marks Na\ZV|;*tu
Measurement of financial liability b@CB +8$
Events after the reporting period /dnwN7Gf
Inventory valuation - lower of cost and NRV BN/4O?jD9
Jointly controlled entity m5Bf<E,c
Accounting for entity (?FH`<
Decommissioning cost JsEJ6!1
Jointly controlled assets pR0[qsQM
Asset definition Pt]>AW;i
Question 4 Financial instrument 25 marks Sp`l>BL
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. {X{R]
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. %6K7uvTq
考题1 2"/MM2s
(a)部分考到的主要的知识点为: OL'Ito
Business combination achieved in stages - subsidiary to subsidiary CH++3i2&
Disposals - where control is retained
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- subsidiary to associate n#_B4UqW%
Goodwill (full value method) ,67Q!/O
Intangible assets *k?:k78L
Investment property -4Qub{Uym
Provisions d^=BXCoC
Foreign transaction >P6"-x,["
考生容易出错误的地方会出项在一下几方面: =H95?\}T[
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. H MOIU
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2. Whether to recognize provision for restructuring. ?%kgfw@)
3. Calculation of retained earnings due to large amount of adjustments. u@a){A(P
考题2 Mz+I
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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. -t-f&`S||
考题3 DE13x*2
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
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本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. 1]xk:u4LA
考题4 3:nhZN/95T
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. ?0qVyK_1
—— By P2 Lecture Emily Yao r6<;bO(