【P2】Report on P2 Dec 09 sitting —— Emily Yao Qa,=
Report on P2 Dec 09 sitting F q~uuQ
09年12月P2 Corporate reporting 的考题结构和相关知识点为: K T0t4XPM
Question 1 Consolidated statement of financial position 50 marks " AUSgVE+h
Professional and ethical behavior b*Y Wd3
Question 2 Impairment of assets 2 25 marks Zp)=l Td
Question 3 Revenue recognition 25 marks PcC@}3
Measurement of financial liability jRjeL'"G
Events after the reporting period T3fQ #p
Inventory valuation - lower of cost and NRV OK]Q Db
Jointly controlled entity Y'iI_cg
Accounting for entity SAdT#0J
Decommissioning cost YH\9Je%jx
Jointly controlled assets "`ftcJUd
Asset definition 41<~_+-@
Question 4 Financial instrument 25 marks WnG 2\(U
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. J$51z
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. b7>'ARdbzX
考题1 Rq}lW.<r
(a)部分考到的主要的知识点为: N[@H107`
Business combination achieved in stages - subsidiary to subsidiary k7iko {5D
Disposals - where control is retained $6 Q^u r:
- subsidiary to associate o,WjM[e
Goodwill (full value method) I]C
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Intangible assets }O*` I(
Investment property qS\#MMsTd
Provisions CFh9@Nx
Foreign transaction _;03R {e*
考生容易出错误的地方会出项在一下几方面: bVUIeX'
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. |B FzTz,o
2. Whether to recognize provision for restructuring. / :F^*]
3. Calculation of retained earnings due to large amount of adjustments. ?Ujg.xo\
考题2 ol"|?*3q
本题考到的知识点为asset impairment 和non-current assets held for sale. 回答这道题的关键是要熟悉资产减值的过程, 减值时需要考虑的因素, 减值损失的记录和减值损失的冲回 (IAS 36). 回答时还需注意联系案例中的实际情况. G{!er:Vwdh
考题3 w*6b%h%ww
本题是一道案例题, 考到的知识点很多. 总的来说考生对于相关的会计准则中的原则都较熟悉, 但在将原则运用于案例时失分较多. YJv$,Z&;HO
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. &1Ndi<Y^
考题4 E<\$3G-do
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. i3,.E]/wX@
—— By P2 Lecture Emily Yao upuN$4m&{
