【P2】Report on P2 Dec 09 sitting —— Emily Yao =^ x1: Ak
Report on P2 Dec 09 sitting +4]f6Zz({
09年12月P2 Corporate reporting 的考题结构和相关知识点为: Q\le3KB
Question 1 Consolidated statement of financial position 50 marks (=Lx9-u
Professional and ethical behavior 7a%)/ )<D
Question 2 Impairment of assets 2 25 marks baR*4{]
Question 3 Revenue recognition 25 marks >\1j`/ :ZI
Measurement of financial liability Pfg.'Bl
Events after the reporting period OJ#
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Inventory valuation - lower of cost and NRV #ChF{mh
Jointly controlled entity Gd[: &h
Accounting for entity =%crSuP
Decommissioning cost _s0;mvz'
Jointly controlled assets yzL6 oU-{&
Asset definition `Y< FR
Question 4 Financial instrument 25 marks 8/ CK(G
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. ]RI+:f
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. FlLk.+!t
考题1 ]M&KUgz
(a)部分考到的主要的知识点为: `+T"^{
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Business combination achieved in stages - subsidiary to subsidiary wvEdZGO8!
Disposals - where control is retained rhwjsC6
- subsidiary to associate z
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Goodwill (full value method) U j)`(}r
Intangible assets r )f+j @KF
Investment property mA\}zLw+r9
Provisions qZh}gu*>
Foreign transaction eh6= -
考生容易出错误的地方会出项在一下几方面: 6Iv &c2
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. iq`caoi
2. Whether to recognize provision for restructuring. G@6F<L~$1
3. Calculation of retained earnings due to large amount of adjustments. +)e+$
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考题2 u'"]{.K>fb
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. .arWbTR)~U
考题3 03dmHg.E!E
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. a~Y`N73/c
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. mq oB]H,
考题4 IFW"S fdZk
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. ]9$^=z%SE
—— By P2 Lecture Emily Yao t``q_!s}F
