【P2】Report on P2 Dec 09 sitting —— Emily Yao D1Y c_
Report on P2 Dec 09 sitting ]Q?`|a+i
09年12月P2 Corporate reporting 的考题结构和相关知识点为: } Mh@%2$
Question 1 Consolidated statement of financial position 50 marks mM6g-)cV
Professional and ethical behavior 3<5E254N
Question 2 Impairment of assets 2 25 marks *2K/)(
Question 3 Revenue recognition 25 marks O$'BJKj-4
Measurement of financial liability x1g0_&F
Events after the reporting period vDG AC'
Inventory valuation - lower of cost and NRV Gp0B^^H $
Jointly controlled entity v()
wng n
Accounting for entity IK:F~I
Decommissioning cost HnDz4eD
Jointly controlled assets {km~,]N
Asset definition
pS1f y]
Question 4 Financial instrument 25 marks . @#GNZe
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. Ro&s \T+d
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. B%~hVpm,eM
考题1 5PaOa8=2f
(a)部分考到的主要的知识点为: @O&< _&
Business combination achieved in stages - subsidiary to subsidiary jRk"
#:
Disposals - where control is retained ; O6Ez-"
- subsidiary to associate M F 7q*f
Goodwill (full value method) oxs0)B
Intangible assets XXx ]~m
Investment property j_3X
1 w)k
Provisions y:C=Ni&,"
Foreign transaction D*!UB5<>/t
考生容易出错误的地方会出项在一下几方面: h kifd4#
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. `R9} .?7
2. Whether to recognize provision for restructuring. *0EB{T1
3. Calculation of retained earnings due to large amount of adjustments. B)q 5m
y
考题2 z5V~m_RO
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. Yq pe2II7
考题3 hI+mx
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. S:.Vt&+NJ
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. Tz PG(f
考题4 NC
id`a$
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. Ng1{ NI+S
—— By P2 Lecture Emily Yao u $vA9g4
