【P2】Report on P2 Dec 09 sitting —— Emily Yao vO2WZ7E!
Report on P2 Dec 09 sitting G$TO'Ciu:
09年12月P2 Corporate reporting 的考题结构和相关知识点为: Z[*unIk
Question 1 Consolidated statement of financial position 50 marks o| h=M/
Professional and ethical behavior VBi gUK4
Question 2 Impairment of assets 2 25 marks a`xAk ^w+
Question 3 Revenue recognition 25 marks vq(#Ih2
Measurement of financial liability GB Yy^wjU
Events after the reporting period W/BPf{U
Inventory valuation - lower of cost and NRV &^#iS<s1
Jointly controlled entity M;y*`<x
Accounting for entity 1 qNO$M
Decommissioning cost q{9 \hEeb
Jointly controlled assets E& 6I`8
Asset definition P#V!hfM
Question 4 Financial instrument 25 marks ?} 8r h%
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. `OMX 9i
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. Ny7*MZ-
考题1 SZe55mK `
(a)部分考到的主要的知识点为: K\9 CW%W
Business combination achieved in stages - subsidiary to subsidiary @6~lZgXOV[
Disposals - where control is retained 1i$VX|r
- subsidiary to associate 1!(lpp
Goodwill (full value method) 3E;@.jD
Intangible assets ni{' V4A
Investment property [5L?#Y
Provisions g=nb-A {#
Foreign transaction Wr b[\
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考生容易出错误的地方会出项在一下几方面: uc+{<E3,%
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. ds!n l1
2. Whether to recognize provision for restructuring. n?cC]k;P~
3. Calculation of retained earnings due to large amount of adjustments. Ed u(dZbKg
考题2 _N|%i J5
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. #fa, }aj
考题3 -W^{)%4g
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. =QVk Y7
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. 7P3pjgh
考题4 +_fFRyu>
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. 7uc\AhOk6
—— By P2 Lecture Emily Yao Wcq R; Nm
