【P2】Report on P2 Dec 09 sitting —— Emily Yao )j\_ *SoH
Report on P2 Dec 09 sitting %> 5>wP
09年12月P2 Corporate reporting 的考题结构和相关知识点为: %0 i)l|
Question 1 Consolidated statement of financial position 50 marks |(AFU3 ~
Professional and ethical behavior (][-()YV
Question 2 Impairment of assets 2 25 marks c=zSq%e
Question 3 Revenue recognition 25 marks 4c[/%e:\-
Measurement of financial liability K)5j
Events after the reporting period mxpj
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Inventory valuation - lower of cost and NRV t#3 _M=L
Jointly controlled entity R_\o`v5
Accounting for entity Cy *.pzCi
Decommissioning cost %ZX9YuXQ
Jointly controlled assets ]
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Asset definition 1 b 86@f
Question 4 Financial instrument 25 marks tY:
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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.
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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. WA0D#yuJ/
考题1 E@yo/S
(a)部分考到的主要的知识点为: r-yUWIr
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Business combination achieved in stages - subsidiary to subsidiary ~X3x- nAt
Disposals - where control is retained :H
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- subsidiary to associate Sc/$ 2gSG
Goodwill (full value method) iQS, @ 6
Intangible assets ZhoV,/\+
Investment property lfre-pS+
Provisions dfKGO$}V
Foreign transaction I N.g
考生容易出错误的地方会出项在一下几方面: 5+;Mc[V3-
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. \P")Eh =d
2. Whether to recognize provision for restructuring. &GkD5b
3. Calculation of retained earnings due to large amount of adjustments. :0QDV~bs
考题2 79D~Mau#
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. :`Ut.E~.
考题3 d4*
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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. 9 M%Gnz
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. zBu@a:E%H
考题4 O5Z9`_
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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. C*3St`2@9
—— By P2 Lecture Emily Yao Y;%LwDC
