【P2】Report on P2 Dec 09 sitting —— Emily Yao @y * TVy
Report on P2 Dec 09 sitting N6+^}2' *)
09年12月P2 Corporate reporting 的考题结构和相关知识点为: /e|qyWs
Question 1 Consolidated statement of financial position 50 marks kv?DE4=;
Professional and ethical behavior % " l;
Question 2 Impairment of assets 2 25 marks +NvpYz
Question 3 Revenue recognition 25 marks [^/a`Kda8
Measurement of financial liability }ksp(. }G
Events after the reporting period mtE+}b@(!&
Inventory valuation - lower of cost and NRV eq&QWxiD*
Jointly controlled entity !
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Accounting for entity w?N>3`Jnf
Decommissioning cost }'>mT,ytgk
Jointly controlled assets
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Asset definition aiE\r/k8s
Question 4 Financial instrument 25 marks Q uw| KL
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. dmLx
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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. k:@N6K/$P^
考题1 jk\V2x@DR
(a)部分考到的主要的知识点为: 3qH1\
Business combination achieved in stages - subsidiary to subsidiary ^si[L52BZ
Disposals - where control is retained 1:@ScHS
- subsidiary to associate Nvh& =%{g
Goodwill (full value method) z>
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Intangible assets @B(E&
Investment property CW/L(RQ
Provisions L8 NZU*"
Foreign transaction 1^tX:qR
考生容易出错误的地方会出项在一下几方面: tuuwoiQ*`
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. mV4gw'.;7
2. Whether to recognize provision for restructuring. &0%B3
3. Calculation of retained earnings due to large amount of adjustments. Q0x?OL] A
考题2 Pv\8 \,B9
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. \6"=
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考题3 g4 + Hq *
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. a{
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本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. lq, ]E/<&
考题4 8?: 2<
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. '}b mDb*
—— By P2 Lecture Emily Yao w8J8III\~
