【P2】Report on P2 Dec 09 sitting —— Emily Yao 0^
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Report on P2 Dec 09 sitting U:r2hqegd
09年12月P2 Corporate reporting 的考题结构和相关知识点为:
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Question 1 Consolidated statement of financial position 50 marks 3:Wr)>l}#
Professional and ethical behavior ]Ho`*$dD
Question 2 Impairment of assets 2 25 marks #4M0%rN
Question 3 Revenue recognition 25 marks Ne
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Measurement of financial liability P{18crC[1
Events after the reporting period 27:x5g?
Inventory valuation - lower of cost and NRV R`q!~8u
Jointly controlled entity 1tW:(~=a;
Accounting for entity +b W|Q>u
Decommissioning cost $P3nP=mf
Jointly controlled assets [2V/v
Asset definition DlI5} Jh
Question 4 Financial instrument 25 marks ?W_U{=anl
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. hT"K}d;X
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. vuBA&j0C
考题1 "Ycd$`{Vgt
(a)部分考到的主要的知识点为: 03@|dN
Business combination achieved in stages - subsidiary to subsidiary m12B:f
Disposals - where control is retained n~j[Pw
- subsidiary to associate +ctv]'P_
Goodwill (full value method) LnS>3$t*
Intangible assets UmX[=D|
Investment property
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Provisions U I C? S
Foreign transaction Ah{pidUx
考生容易出错误的地方会出项在一下几方面: u2-7vudh
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. Hw&
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2. Whether to recognize provision for restructuring. ^ {f^WL=
3. Calculation of retained earnings due to large amount of adjustments. 6/ipdi[
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考题2 S8m&Rj3O&
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. RCXSz
考题3 bq-\'h
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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. <t% A)L%
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. x35s6
考题4 u^%')Ncp
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. ]bb}[#AY
—— By P2 Lecture Emily Yao \[1CDz=}1