【P2】Report on P2 Dec 09 sitting —— Emily Yao cj\? vX\V
Report on P2 Dec 09 sitting z&c|2L-u6
09年12月P2 Corporate reporting 的考题结构和相关知识点为: J kxsua
Question 1 Consolidated statement of financial position 50 marks =5;t
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Professional and ethical behavior a=4 `C*)
Question 2 Impairment of assets 2 25 marks eH ]9"^>
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Question 3 Revenue recognition 25 marks ZOBcV,K
Measurement of financial liability HcQ)XJPK
Events after the reporting period G]n_RP $G
Inventory valuation - lower of cost and NRV 5X73@Aj
Jointly controlled entity AM0CIRX$
Accounting for entity Q ~f mVWq
Decommissioning cost SE$~ Wbj?
Jointly controlled assets M?_7*o]!
Asset definition 9$#@Oe8*
Question 4 Financial instrument 25 marks -V&nlP
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. zRMz8
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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. &n'@L9v81
考题1 ][dst@?8Oz
(a)部分考到的主要的知识点为: b]4\$ rW7
Business combination achieved in stages - subsidiary to subsidiary YU`}T<;bg
Disposals - where control is retained $ ~%w21?&
- subsidiary to associate hTQ8y10a
Goodwill (full value method) n R=!S
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Intangible assets Urz9S3#\
Investment property t52KF#+>
Provisions &u!MI
Foreign transaction rI OKCL?
考生容易出错误的地方会出项在一下几方面: SyI\
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1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. )Ut K9;@"
2. Whether to recognize provision for restructuring. if?X^j 0
3. Calculation of retained earnings due to large amount of adjustments. NY6;\ 7!n
考题2 kni{1Gr
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. zZW5M^z8
考题3 "%
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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. AqAL)`#K
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. \S_A e;
考题4 >K<cc#Aa
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. lA` qB1x
—— By P2 Lecture Emily Yao ,e^~(ITaq
