【P2】Report on P2 Dec 09 sitting —— Emily Yao L1 J \ C
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: WFWQ;U{|
Question 1 Consolidated statement of financial position 50 marks -64@}Ts*?
Professional and ethical behavior 'ec G:B`S
Question 2 Impairment of assets 2 25 marks _ #[~?g `
Question 3 Revenue recognition 25 marks 5x $/.U
Measurement of financial liability 9Z?P/
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Events after the reporting period 0e. /yPTT
Inventory valuation - lower of cost and NRV [3$L}m
Jointly controlled entity "53'FRj_\
Accounting for entity H~Z$ pk%
Decommissioning cost BdW Rm=
Jointly controlled assets {u !Q=D$3
Asset definition (<M^C>pldf
Question 4 Financial instrument 25 marks }"}
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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. un*Ptc2%
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. IZ){xI
考题1 6yDj1 PI
(a)部分考到的主要的知识点为: [tN^)c`s/
Business combination achieved in stages - subsidiary to subsidiary 2Y~UeJ_\Lq
Disposals - where control is retained b:%z<vo
- subsidiary to associate }iGpuoXT`
Goodwill (full value method) $g hAC
Intangible assets b5!\"v4c
Investment property T ,' {0q
Provisions {;:QY 1Q T
Foreign transaction 2bJqZ ,@
考生容易出错误的地方会出项在一下几方面: .&z/p3 1
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. M't~/&D#
2. Whether to recognize provision for restructuring. +f5|qbX/\
3. Calculation of retained earnings due to large amount of adjustments. h
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考题2 z-9@K<`H
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. 7CKpt.Sz6
考题3 B #o/3
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. 3K{XT) ,
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. ] lBe
考题4 `2Wt A_
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. L&D+0p^lI
—— By P2 Lecture Emily Yao 3o).8b_3g
