【P2】Report on P2 Dec 09 sitting —— Emily Yao EBt Lzbj
Report on P2 Dec 09 sitting MxzLK%am
09年12月P2 Corporate reporting 的考题结构和相关知识点为: v#=`%]mL
Question 1 Consolidated statement of financial position 50 marks `Q+moX
Professional and ethical behavior 0J. dG/I%
Question 2 Impairment of assets 2 25 marks x\2?ym@
Question 3 Revenue recognition 25 marks lyCW=nc
Measurement of financial liability `>DP,D)w(
Events after the reporting period $./bjV%
Inventory valuation - lower of cost and NRV iut` 7
Jointly controlled entity ::n;VY2&
Accounting for entity t6c<kIQ:-O
Decommissioning cost X0{/ydG F8
Jointly controlled assets WWT",gio
Asset definition "uLjIIl
Question 4 Financial instrument 25 marks J8y0d1SG
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. M5T9JWbN
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多.
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考题1 4h6k`ie!$
(a)部分考到的主要的知识点为: Y -ux7F{=z
Business combination achieved in stages - subsidiary to subsidiary ,wKe
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Disposals - where control is retained )'l*Tl
- subsidiary to associate 569} Xbc/
Goodwill (full value method) | %~+2m
Intangible assets EL3|u64GO
Investment property Qr# 1 u
Provisions I *c;H I
Foreign transaction wOB azWa
考生容易出错误的地方会出项在一下几方面: Cw5%\K$ =
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. bYe;b><G
2. Whether to recognize provision for restructuring. BF{w)=@/'
3. Calculation of retained earnings due to large amount of adjustments. 2/,0iwj-
考题2 "QoQ4r<|
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. FZB~|3eq{
考题3 X &2oPo
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. hzI *{
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. 0 oy-os
考题4 93[DAs
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. #6Xs.*b5C
—— By P2 Lecture Emily Yao %7Kooq(i
