【P2】Report on P2 Dec 09 sitting —— Emily Yao A9MTAm
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Report on P2 Dec 09 sitting = |dHD
09年12月P2 Corporate reporting 的考题结构和相关知识点为: ^0- e.@
Question 1 Consolidated statement of financial position 50 marks H4 $f+
Professional and ethical behavior J$lfI^^
Question 2 Impairment of assets 2 25 marks D@kf^ 1G
Question 3 Revenue recognition 25 marks wo;OkJKF
Measurement of financial liability -A zOujSS
Events after the reporting period <GF^VT|Ce
Inventory valuation - lower of cost and NRV <v=s:^;C0
Jointly controlled entity Jhfw$ DF
Accounting for entity mF4y0r 0
Decommissioning cost O{ 0it6
Jointly controlled assets >`p?
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Asset definition
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Question 4 Financial instrument 25 marks vM50H
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. ~/XDA:nfL:
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. 3O;"{E=
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考题1 '.C#"nY>1
(a)部分考到的主要的知识点为: i[ :c G
Business combination achieved in stages - subsidiary to subsidiary $ Ggnn#
Disposals - where control is retained >P]gjYN
- subsidiary to associate sPXjU5uq#
Goodwill (full value method) Pm,
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Intangible assets _07$TC1
Investment property =- ,'LOE
Provisions M &)\PbMc
Foreign transaction z:Z-2W V2o
考生容易出错误的地方会出项在一下几方面: VJ? >o
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. Y 6Ux*vhK
2. Whether to recognize provision for restructuring. X yiaRW
3. Calculation of retained earnings due to large amount of adjustments. ]k'^yc{5
考题2 ` 5!AHQ/
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. .rS.
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考题3 vn!3Z! dm(
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. #Ge_3^'
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. FBbaLqgVF{
考题4 {&UA6 0~6
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. _,I
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—— By P2 Lecture Emily Yao - y{(h%
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