【P2】Report on P2 Dec 09 sitting —— Emily Yao .azA1@V|
Report on P2 Dec 09 sitting ?#gYu %7DN
09年12月P2 Corporate reporting 的考题结构和相关知识点为: 1X-fiQJ
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Question 1 Consolidated statement of financial position 50 marks St|B9V?eEB
Professional and ethical behavior M32Z
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Question 2 Impairment of assets 2 25 marks ^kh@AgG^
Question 3 Revenue recognition 25 marks =bh.V@*
Measurement of financial liability "Jpnm E[`
Events after the reporting period ^oXLk&d
Inventory valuation - lower of cost and NRV /SKgN{tWe
Jointly controlled entity 9B
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Accounting for entity chszP{-@X
Decommissioning cost _ lE
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Jointly controlled assets i1 ^#TC$x
Asset definition `VXC*A
Question 4 Financial instrument 25 marks ,}23
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. z;1qYW[-A
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. vv^(c w>A
考题1 eUEO~M2&U{
(a)部分考到的主要的知识点为: ?bw1zYP
Business combination achieved in stages - subsidiary to subsidiary EF8'yc Jk+
Disposals - where control is retained :d} @Z}2sD
- subsidiary to associate !8}x6
Goodwill (full value method) 8dCa@r&tz
Intangible assets dPb@[k
Investment property u oMDf{d
Provisions M?.[Rr-uw
Foreign transaction &pN/+,0E
考生容易出错误的地方会出项在一下几方面: 56!/E
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1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. IgNL1KR
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2. Whether to recognize provision for restructuring. A5 kz(pj
3. Calculation of retained earnings due to large amount of adjustments. aqoxj[V^3L
考题2 tWa_-Un3
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. V)3S.*]
考题3 'w`3( ':=
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. K iYz]IM$4
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. +&qj`hA-b
考题4 tis
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这到考题通常是反映了会计准则的现时发展. 考生需要关心会计准则的发展, 关注international accounting standard board 发行的exposure draft 和discussion paper. 多阅读ACCA的杂志也很有帮助. DcX,o*ec!
—— By P2 Lecture Emily Yao ;H`>jI$
