【P2】Report on P2 Dec 09 sitting —— Emily Yao \1R<GBC4
Report on P2 Dec 09 sitting h1+lVAQbT
09年12月P2 Corporate reporting 的考题结构和相关知识点为: AIX?840V
Question 1 Consolidated statement of financial position 50 marks GB\1'
Professional and ethical behavior 6<
O|,7=_
Question 2 Impairment of assets 2 25 marks D3xy J
Question 3 Revenue recognition 25 marks (f `zd.
Measurement of financial liability |\k, qVQ
Events after the reporting period hX&Jq%{oa
Inventory valuation - lower of cost and NRV nOj0"c
Jointly controlled entity Lx#CFrLQ*
Accounting for entity T (2*P5 %&
Decommissioning cost H". [&VP5Z
Jointly controlled assets 8^>qzaf
8
Asset definition g886Rh Ce
Question 4 Financial instrument 25 marks 5KI lU78
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. j8#xNA
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. xR`M#d5"
考题1 ywj'S7~A
(a)部分考到的主要的知识点为: *p Q'w
Business combination achieved in stages - subsidiary to subsidiary W34_@,GD
Disposals - where control is retained
V4> qR
{5
- subsidiary to associate W&`{
3 L
Goodwill (full value method) c|K N@)A
Intangible assets lz >>{
Investment property 2=V~n)'a
Provisions (`me}8
Foreign transaction \~~y1.,U.
考生容易出错误的地方会出项在一下几方面: 3Eu;_u_
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. $
-ICTp
2. Whether to recognize provision for restructuring. *iwV B^^$
3. Calculation of retained earnings due to large amount of adjustments. v |
Yh]y
考题2 Ka
+N5 T.f
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. L-z9n@=8\
考题3 nC 2e^=^
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. FBGe s[,
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. SQ0?M \D7
考题4 S<nf"oy_K
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. xN
CU5
—— By P2 Lecture Emily Yao
f
jP(r+[
