【P2】Report on P2 Dec 09 sitting —— Emily Yao i
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Report on P2 Dec 09 sitting p Bu }c<
09年12月P2 Corporate reporting 的考题结构和相关知识点为: )4YtdA
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Question 1 Consolidated statement of financial position 50 marks puF*WxU)
Professional and ethical behavior jfa<32`0E
Question 2 Impairment of assets 2 25 marks WL\*g] K4
Question 3 Revenue recognition 25 marks 5RSP.Vyx{
Measurement of financial liability m Le
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Events after the reporting period ZGd7e.u=
Inventory valuation - lower of cost and NRV ) Z:maz
Jointly controlled entity |;C;d"JC2
Accounting for entity =NRiro
Decommissioning cost uy=<n5`oNG
Jointly controlled assets EiA_9%<
Asset definition BJZGQrsz
Question 4 Financial instrument 25 marks w - wJhc|
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. /hGu42YG
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. p,)pz_M
考题1 Ei@al>. \
(a)部分考到的主要的知识点为: eoiC.$~\
Business combination achieved in stages - subsidiary to subsidiary $A: ?o?"7}
Disposals - where control is retained }O gZZ8-_M
- subsidiary to associate B@vup {Kg
Goodwill (full value method) uKT\\1Jrq
Intangible assets 0gKSjTqo
Investment property ev yA#~o
Provisions A6Wtzt2i
Foreign transaction #W L>ha
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考生容易出错误的地方会出项在一下几方面: W%#LHluP
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. rAu@`H?
2. Whether to recognize provision for restructuring. 6"bdbV=t
3. Calculation of retained earnings due to large amount of adjustments. ?d)eri8,
考题2 E{B40E~4
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. fd1z
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考题3 w 1 O)
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. - s:NF;"
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. rf2-owWN
考题4 3.04Toq!
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. ]= 5D98B
—— By P2 Lecture Emily Yao _M[T8 "e(
