【P2】Report on P2 Dec 09 sitting —— Emily Yao lXXWQ=
Report on P2 Dec 09 sitting rVwW% &
09年12月P2 Corporate reporting 的考题结构和相关知识点为: Tn?D~?a*O
Question 1 Consolidated statement of financial position 50 marks j|@8VxZ
Professional and ethical behavior #I#_gjJkx
Question 2 Impairment of assets 2 25 marks @_?Uo wc8
Question 3 Revenue recognition 25 marks iYGa4@/uM
Measurement of financial liability d w'P =8d
Events after the reporting period A-u!{F
Inventory valuation - lower of cost and NRV ;A 0ZcgF
Jointly controlled entity BwVq:)P/R
Accounting for entity rdH^"(
Decommissioning cost 1jd.tup
Jointly controlled assets @]L $eOV_
Asset definition |(uo@ -U
Question 4 Financial instrument 25 marks eF?jNO3
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. eh, _g.
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. B/B`=%~5_^
考题1 -c#vWuLl
(a)部分考到的主要的知识点为: 6t gq.XL^n
Business combination achieved in stages - subsidiary to subsidiary 57EL&V%j
Disposals - where control is retained CKX3t:HP0
- subsidiary to associate yO@@-)$[y
Goodwill (full value method) #
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Intangible assets rd,!-w5
Investment property P` y.3aK
Provisions $ |VdGRZ1
Foreign transaction zr wzI+4
考生容易出错误的地方会出项在一下几方面: L%Ms?`i,
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. NK
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2. Whether to recognize provision for restructuring.
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3. Calculation of retained earnings due to large amount of adjustments. ;8cT y8
考题2 +9M";'\c
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. :\^jIKvZ
考题3 DH uUEv<
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. =[0| qGzg
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. A2.4#Qb'
考题4 >^g\s]c[
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. $<L@B|}F)
—— By P2 Lecture Emily Yao C1OiM b(:
