【P2】Report on P2 Dec 09 sitting —— Emily Yao % O%xpSYr
Report on P2 Dec 09 sitting qfr Ni1\9-
09年12月P2 Corporate reporting 的考题结构和相关知识点为: X;VQEDMPU
Question 1 Consolidated statement of financial position 50 marks k':s =IXW
Professional and ethical behavior NXI[q 'y
Question 2 Impairment of assets 2 25 marks x8\<qh*:
Question 3 Revenue recognition 25 marks rwgsXS8W6
Measurement of financial liability / M@ PO"
Events after the reporting period kjE*9bUc
Inventory valuation - lower of cost and NRV R ]P;sk5
Jointly controlled entity Qx t@ V
Accounting for entity *
t!r@k
Decommissioning cost J(s;$ PG
Jointly controlled assets n8u*JeN
Asset definition Q7GY3X*kA
Question 4 Financial instrument 25 marks p/*"4 -S
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. FN?3XNp.
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. x=*L-
考题1 au$" B/
(a)部分考到的主要的知识点为: ; )llt
G
Business combination achieved in stages - subsidiary to subsidiary af'@h:
Disposals - where control is retained Uu'dv#4 Iw
- subsidiary to associate |=5/Rax ^
Goodwill (full value method) Z 0* %Rq
Intangible assets >qh?L#Fk
Investment property ; LMWNy4
Provisions /S~m)$vu
Foreign transaction 3n48 %5
考生容易出错误的地方会出项在一下几方面: :(p )1=I
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. x_!ZycEa
2. Whether to recognize provision for restructuring. @cv{rr
3. Calculation of retained earnings due to large amount of adjustments. XUS vhr$|
考题2 h{_*oBa
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. CDdkoajBa
考题3 &HDP!SLS
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. 4!%F\c46
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. s bS~N*{E
考题4 &leK}je [
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. 50n}my'2h
—— By P2 Lecture Emily Yao aE/D*.0NI
