【P2】Report on P2 Dec 09 sitting —— Emily Yao 5Q\ hd*+g
Report on P2 Dec 09 sitting oqo7Ge2
09年12月P2 Corporate reporting 的考题结构和相关知识点为: ~G1B}c]
Question 1 Consolidated statement of financial position 50 marks <G'M/IR a
Professional and ethical behavior 45k.U $<|
Question 2 Impairment of assets 2 25 marks p-xG& CU
Question 3 Revenue recognition 25 marks
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Measurement of financial liability 9/_~YY=/h
Events after the reporting period %aV~RB#
Inventory valuation - lower of cost and NRV
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Jointly controlled entity my0iE:
Accounting for entity J9MA nYd)i
Decommissioning cost "'C5B>qO
Jointly controlled assets WL?qulC}h1
Asset definition gVrfZ&XF84
Question 4 Financial instrument 25 marks @_wJN Qo`
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. k136n#KN1
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. qeb} ~FL"o
考题1 #lO ^PK
(a)部分考到的主要的知识点为: 7 Ck3L6J#
Business combination achieved in stages - subsidiary to subsidiary > `mV^QD
Disposals - where control is retained *Nfot v
- subsidiary to associate vqZBDQ0
Goodwill (full value method) q\-P/aN_
Intangible assets =K_&@|f+B
Investment property B*t1Y<>x
Provisions |AT`(71
Foreign transaction ~nb(e$?N
考生容易出错误的地方会出项在一下几方面: `X)A$lLr
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. 2x<!>B
2. Whether to recognize provision for restructuring. Z*a g{N
3. Calculation of retained earnings due to large amount of adjustments.
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考题2 \ C>+ubF
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. A!Tm[oqu
考题3 T Y% =Y=
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. y` {|D*
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. 4oL .Bt
考题4 4H Na E{O4
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. ~FQHT?DAo
—— By P2 Lecture Emily Yao P)#h4|xZ
