【P2】Report on P2 Dec 09 sitting —— Emily Yao sWZtbW;)
Report on P2 Dec 09 sitting ]stLC; nI
09年12月P2 Corporate reporting 的考题结构和相关知识点为: ,C'w(af@}
Question 1 Consolidated statement of financial position 50 marks , C@hTOT
Professional and ethical behavior @IyH(J],h
Question 2 Impairment of assets 2 25 marks xO9]yULgu
Question 3 Revenue recognition 25 marks "TH-A6v1
Measurement of financial liability J:-TINeB
Events after the reporting period Q3'B$,3O^
Inventory valuation - lower of cost and NRV aa YQ<
Jointly controlled entity 3RH#e1Y
Accounting for entity o YI=p3l
Decommissioning cost "/K&qj
Jointly controlled assets
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Asset definition cmGj0YUQ1
Question 4 Financial instrument 25 marks 8hdAXWPn
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. gq:TUvX
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. eze(>0\f
考题1 5t5S{aCDr
(a)部分考到的主要的知识点为: #ZnX6=;X
Business combination achieved in stages - subsidiary to subsidiary 6_&6'Vq
Disposals - where control is retained W!4V:(T
- subsidiary to associate /&!d
Goodwill (full value method) uA/.4 b
Intangible assets J0*]6oD!
Investment property /%q9hI
Provisions sr($Bw
Foreign transaction qxcBj
考生容易出错误的地方会出项在一下几方面: [?f.0q
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. wyA(}iSq
2. Whether to recognize provision for restructuring. _d=&9d#=\
3. Calculation of retained earnings due to large amount of adjustments. G$kwc
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考题2 $I6eHjYT
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. 46?F+,Rzl
考题3 i6 ypx
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. 'St= izhd
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. *I1W+W`G
考题4 B[_b J
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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. 8W<)c
—— By P2 Lecture Emily Yao 2=,Sz1`t