【P2】Report on P2 Dec 09 sitting —— Emily Yao \.-y
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Report on P2 Dec 09 sitting tqk6m# @(
09年12月P2 Corporate reporting 的考题结构和相关知识点为: Bc ,z ]
Question 1 Consolidated statement of financial position 50 marks 17i@GnbNb
Professional and ethical behavior i3!$M/_]
Question 2 Impairment of assets 2 25 marks K>~cY%3^i
Question 3 Revenue recognition 25 marks OehB"[;+
Measurement of financial liability u, k8i:JY
Events after the reporting period WmBnc#>gK
Inventory valuation - lower of cost and NRV #6Ph"\G/
Jointly controlled entity X-^Oz@.>
Accounting for entity by3kfY]4s
Decommissioning cost w3hL.Z,kV
Jointly controlled assets s+t eYL#Zi
Asset definition 2xxwQw g8
Question 4 Financial instrument 25 marks Fn U;n
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. !f2>6} hE
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. T 1TZ+ \
考题1 `SbX`a0p2
(a)部分考到的主要的知识点为: *qOCo_=P8
Business combination achieved in stages - subsidiary to subsidiary 1j-i n j`
Disposals - where control is retained WY UU-
- subsidiary to associate K\r=
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Goodwill (full value method) /{ }
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Intangible assets E8 )*HOT_T
Investment property p ;01a
Provisions #>
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Foreign transaction 7!r`DZ"yF
考生容易出错误的地方会出项在一下几方面: 4v JIO{m
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. (G;*B<|A
2. Whether to recognize provision for restructuring. .Cd$=v6
3. Calculation of retained earnings due to large amount of adjustments. )[Cm*Xxa$
考题2 +N!{(R:"v}
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. 2UJ0%k
考题3 Za?&\
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. aB_z4dqwU
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. I[Y?f8gJ
考题4 D1/$p A+B
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. &^>r<~]
—— By P2 Lecture Emily Yao 0 `=?ig
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