【P2】Report on P2 Dec 09 sitting —— Emily Yao )%(H'omvl
Report on P2 Dec 09 sitting
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09年12月P2 Corporate reporting 的考题结构和相关知识点为: BQ77 n2(@
Question 1 Consolidated statement of financial position 50 marks u]QG^1.qYe
Professional and ethical behavior =:v5`
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Question 2 Impairment of assets 2 25 marks EcmyY,w
Question 3 Revenue recognition 25 marks TInp6w+u
Measurement of financial liability J
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Events after the reporting period ?N!.:~~k
Inventory valuation - lower of cost and NRV NpxND0
Jointly controlled entity {DGnh1
Accounting for entity ^o6&|q
Decommissioning cost [%BWCd8Q~P
Jointly controlled assets yDB
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Asset definition ;"D I)hd z
Question 4 Financial instrument 25 marks zRF +D+
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. C2Af$7c
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. 5JRj'G0I
考题1 2o9IP>#u
(a)部分考到的主要的知识点为:
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Business combination achieved in stages - subsidiary to subsidiary &$E. rgtg
Disposals - where control is retained 's6hCs&|NV
- subsidiary to associate W2j@Q=YDS
Goodwill (full value method) {'eF;! !Dy
Intangible assets q#!c6 lG
Investment property &Kc 'g H
Provisions M/ a5o|>8
Foreign transaction i ?pC[Ao-_
考生容易出错误的地方会出项在一下几方面: WCZeY?_^c
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. .2:S0=xt<
2. Whether to recognize provision for restructuring. I=Xj;\b
3. Calculation of retained earnings due to large amount of adjustments. q| 7$@H^*
考题2 c ,RY
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本题考到的知识点为asset impairment 和non-current assets held for sale. 回答这道题的关键是要熟悉资产减值的过程, 减值时需要考虑的因素, 减值损失的记录和减值损失的冲回 (IAS 36). 回答时还需注意联系案例中的实际情况. pj9s=}1 '
考题3 e` D? x1-
本题是一道案例题, 考到的知识点很多. 总的来说考生对于相关的会计准则中的原则都较熟悉, 但在将原则运用于案例时失分较多. j+>&~
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. LuW^Ga"E
考题4 1q;r 4$n
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. B#;0 {
—— By P2 Lecture Emily Yao i$W=5B>SO
