【P2】Report on P2 Dec 09 sitting —— Emily Yao m@#@7[6]o
Report on P2 Dec 09 sitting IHaNg
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09年12月P2 Corporate reporting 的考题结构和相关知识点为: TxDzGC
Question 1 Consolidated statement of financial position 50 marks |j > fsk~
Professional and ethical behavior YLAGTH0.]
Question 2 Impairment of assets 2 25 marks Xb/^n .>
Question 3 Revenue recognition 25 marks zSM;N^X 8?
Measurement of financial liability NUjo5.7
Events after the reporting period x J[Xmre
Inventory valuation - lower of cost and NRV ztG!NZL
Jointly controlled entity se, 0Rvkt
Accounting for entity vb1Gz]~)>
Decommissioning cost $
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Jointly controlled assets Q ,6
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Asset definition ye^l~
Question 4 Financial instrument 25 marks 6d%'>^`(o-
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. GJB= 5nE
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. UW@BAj@^@
考题1 s"g"wh',
(a)部分考到的主要的知识点为: }+3IM1VTW{
Business combination achieved in stages - subsidiary to subsidiary HaiaDY)
Disposals - where control is retained cPL]WI0(
- subsidiary to associate #'2CST
Goodwill (full value method) \8HLQly|@
Intangible assets ;+W9E bY2
Investment property v<SCh)[-p
Provisions A=a~ [vre
Foreign transaction 5Z @~d'D
考生容易出错误的地方会出项在一下几方面: 1p]Z9$Y
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. U 2@Mxw
2. Whether to recognize provision for restructuring. [tEHr
3. Calculation of retained earnings due to large amount of adjustments. Xj+oV
考题2 wO&2S-;_K
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. WG\gf\= I
考题3 [Dou%\
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. ZUiI nO
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. n "P29"
考题4 ujMics(
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. F')f i0=
—— By P2 Lecture Emily Yao ( /):
