【P2】Report on P2 Dec 09 sitting —— Emily Yao wpu]{~Y
Report on P2 Dec 09 sitting C0/s/p'
09年12月P2 Corporate reporting 的考题结构和相关知识点为: *cCr0
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Question 1 Consolidated statement of financial position 50 marks Jpg _$~k
Professional and ethical behavior ;=: R|
Question 2 Impairment of assets 2 25 marks ?2[=llS4
Question 3 Revenue recognition 25 marks :Q
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Measurement of financial liability Z)'jn8?P
Events after the reporting period Y<3 s_
Inventory valuation - lower of cost and NRV ASY
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Jointly controlled entity fC
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Accounting for entity _ / j44q
Decommissioning cost +5Ir=]=T9
Jointly controlled assets A}C&WT~
Asset definition S#0y\
Question 4 Financial instrument 25 marks seY0"ym&e
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. WI O V
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. $m:}{:LDCf
考题1 -`wGF#}y(=
(a)部分考到的主要的知识点为: . hHt+
Business combination achieved in stages - subsidiary to subsidiary OzBo *X/p
Disposals - where control is retained n4YEu\*
- subsidiary to associate 95(c{
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Goodwill (full value method) .Y'kDuUu
Intangible assets !Y =s_)X
Investment property !? ?Cxs'
Provisions Xn.zN>mB
Foreign transaction ^*C6]*C}te
考生容易出错误的地方会出项在一下几方面: "V~U{ (Z
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. RUf,)]Vvk
2. Whether to recognize provision for restructuring. 0LoA-c<Ay
3. Calculation of retained earnings due to large amount of adjustments. SynxMUlA
考题2 <<(~'$~,L
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. n$y1 k D
考题3 IaE};8a 8
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. b9 EJLD
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. `h$6MFC/ g
考题4 9L%&4V}BIS
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. }n=Tw92g
—— By P2 Lecture Emily Yao )_+"
