【P2】Report on P2 Dec 09 sitting —— Emily Yao ;eigOU]
Report on P2 Dec 09 sitting #'OaKt?Z)
09年12月P2 Corporate reporting 的考题结构和相关知识点为: 'SLE ;_TD
Question 1 Consolidated statement of financial position 50 marks M }0 eu(_|
Professional and ethical behavior uhV0J97
Question 2 Impairment of assets 2 25 marks Px M!U!t
Question 3 Revenue recognition 25 marks M}DH5H"s
Measurement of financial liability _,6f#t
Events after the reporting period vRA ',(](
Inventory valuation - lower of cost and NRV xjdw'v+qZo
Jointly controlled entity cgC\mM4Nla
Accounting for entity u) Q;8$`
Decommissioning cost /,5Z-Z*wq
Jointly controlled assets NHw x:-RH
Asset definition +:6Ii9G N
Question 4 Financial instrument 25 marks V 'X;jC
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. _SZ5P>GIU
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. ]WJfgN4
考题1 oK FT? "[X
(a)部分考到的主要的知识点为: -{|`H[nmD
Business combination achieved in stages - subsidiary to subsidiary nzX@:7g
Disposals - where control is retained U},=LsDsW4
- subsidiary to associate J
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Goodwill (full value method) :f'&z47
Intangible assets {OT:3SS7
Investment property SW(q$i
Provisions p4V qV6LwD
Foreign transaction Aox3s ?
考生容易出错误的地方会出项在一下几方面: <Y'>F!?#
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. d0 er^ ~
2. Whether to recognize provision for restructuring. tPHS98y
3. Calculation of retained earnings due to large amount of adjustments. b'x$2K;E
考题2 (#(O r
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. TrE3S'EU#R
考题3 Nq 8@Nyp
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. TTI81:fku
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. 0)uYizJce
考题4 MM{_Ur7Q
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`xu.
—— By P2 Lecture Emily Yao ned2lC&'d>
