【P2】Report on P2 Dec 09 sitting —— Emily Yao U" eP>HHp
Report on P2 Dec 09 sitting S-^y;#=
09年12月P2 Corporate reporting 的考题结构和相关知识点为: g Z3VT{
Question 1 Consolidated statement of financial position 50 marks vn;_|NeSf
Professional and ethical behavior KobNi#O +
Question 2 Impairment of assets 2 25 marks arf`% 9M
Question 3 Revenue recognition 25 marks G'c!82;,?
Measurement of financial liability e-<fkU9^W
Events after the reporting period YpQ/ )fSEV
Inventory valuation - lower of cost and NRV _2{i}L
Jointly controlled entity ;OW`(j C
Accounting for entity ,=KJ7zIK?
Decommissioning cost 0Eq.l <
Jointly controlled assets 5A]IiX4Z
Asset definition G
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Question 4 Financial instrument 25 marks ]9z{
95
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. b6=.6?H@4f
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. S 3nA}1R
考题1 rtcY(5Q
(a)部分考到的主要的知识点为: kM>0>fkjE
Business combination achieved in stages - subsidiary to subsidiary N*JW d
Disposals - where control is retained Zab 5"JR
- subsidiary to associate b6!?K!imT
Goodwill (full value method) kE QT[Lo
Intangible assets , 2u-<8
Investment property U+sAEN_e k
Provisions oD_'8G}
Foreign transaction "El$Sat`
考生容易出错误的地方会出项在一下几方面: jYKs| J)[
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. _$/(l4\T[
2. Whether to recognize provision for restructuring. k!E`Xeob
3. Calculation of retained earnings due to large amount of adjustments. TL@_m^SM
考题2 `WF?87l1
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. C/dqCUX:
考题3 kK!An!9 C
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. \XwXs 5"G
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. K V ^ `
考题4 N(mhgC
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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. O6gI%Jdp
—— By P2 Lecture Emily Yao MO)N0{.b
