【P2】Report on P2 Dec 09 sitting —— Emily Yao ?mrG^TV^+r
Report on P2 Dec 09 sitting q(_pk&/
09年12月P2 Corporate reporting 的考题结构和相关知识点为: Z9TG/C,eo
Question 1 Consolidated statement of financial position 50 marks {3!v<CY'
Professional and ethical behavior *qGxQ?/
Question 2 Impairment of assets 2 25 marks R XLD5$s^
Question 3 Revenue recognition 25 marks s8eFEi
Measurement of financial liability @e+QGd;}
Events after the reporting period p]IF=~b
Inventory valuation - lower of cost and NRV %?R}sUo
Jointly controlled entity @
Al
\:
Accounting for entity }<A\>
Decommissioning cost <+ pwGKtD
Jointly controlled assets ;aWH`^{i
Asset definition BPe5c :z
Question 4 Financial instrument 25 marks
[v#t
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. |%we@
E
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. RCo!sZP}
考题1 GuNzrKDr
(a)部分考到的主要的知识点为:
: xB<Rq
Business combination achieved in stages - subsidiary to subsidiary i5q
VQo
Disposals - where control is retained (q"Nt_y
- subsidiary to associate 591Syyy
Goodwill (full value method) Mb uD8 B
Intangible assets Z6A*9m
Investment property 3<CCC+47
Provisions >
QDmSy*&
Foreign transaction H h4$Qr;R
考生容易出错误的地方会出项在一下几方面: z4 5ImItH
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. CsJw;]dYI
2. Whether to recognize provision for restructuring. k*[["u^u]
3. Calculation of retained earnings due to large amount of adjustments. W{Ine>
a'
考题2 m "h{HgJd
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. p,Qr9p3y
考题3 IX e[JL:
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. g,r'].Jg
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. >7p?^*&7;
考题4 ehV`@ss
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. ^# 9
&Rk!t
—— By P2 Lecture Emily Yao ?ep93:j
