【P2】Report on P2 Dec 09 sitting —— Emily Yao #iP5@:!Wm~
Report on P2 Dec 09 sitting XJZ S}Z7h
09年12月P2 Corporate reporting 的考题结构和相关知识点为: n@y*~sG]
Question 1 Consolidated statement of financial position 50 marks 7aJ:k umDZ
Professional and ethical behavior TV*@h2C"i
Question 2 Impairment of assets 2 25 marks eT Z2f
Question 3 Revenue recognition 25 marks GbJVw\5 Z*
Measurement of financial liability )UA kg
Events after the reporting period R![4|FR
Inventory valuation - lower of cost and NRV lW3wmSWn%
Jointly controlled entity n_Bi HMIU'
Accounting for entity c^`(5}39v
Decommissioning cost )P
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Jointly controlled assets P 2sM3C
Asset definition e~NF} 9#A
Question 4 Financial instrument 25 marks \Ea (f**2B
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. E *{_=pX
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. AMc`qh
考题1 n$y@a? al
(a)部分考到的主要的知识点为: |J ^$3RX
Business combination achieved in stages - subsidiary to subsidiary !Yu|au
Disposals - where control is retained l$3YJ.n|s~
- subsidiary to associate B%/N{i*Z
Goodwill (full value method) W,ik
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Intangible assets pX]"^f1?O
Investment property wv&
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Provisions t B Kra
Foreign transaction 1eMz"@ Q9
考生容易出错误的地方会出项在一下几方面: x`VA
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1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. d^Zr I\AJ
2. Whether to recognize provision for restructuring. kyu
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3. Calculation of retained earnings due to large amount of adjustments. Kzrt%DA
考题2 6tv-PgZ
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. Wd]MwDcO
考题3 rxQ&N[r2
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. 1cY,)Z%l #
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. .F m@ OQr
考题4 iBaz1pDc
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. xBg. QV
—— By P2 Lecture Emily Yao G2 !J`}
