【P2】Report on P2 Dec 09 sitting —— Emily Yao ny"z<N&}/
Report on P2 Dec 09 sitting
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09年12月P2 Corporate reporting 的考题结构和相关知识点为: r+!29
Question 1 Consolidated statement of financial position 50 marks +O)Y7k{?C5
Professional and ethical behavior (DkfLadB
Question 2 Impairment of assets 2 25 marks JR R,ooN*i
Question 3 Revenue recognition 25 marks 050V-S>s
Measurement of financial liability ? _7iL?
Events after the reporting period ^kK% 8 u
Inventory valuation - lower of cost and NRV CB0p2WS_
Jointly controlled entity KPAvN M
Accounting for entity BS=~G+/: |
Decommissioning cost R2A#2{+H
Jointly controlled assets (]` rri*^
Asset definition N /zP!%L
Question 4 Financial instrument 25 marks NM"5.
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. YrsE
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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. qfX26<q
考题1 3T/& T`T+c
(a)部分考到的主要的知识点为: ffMk.SqI
Business combination achieved in stages - subsidiary to subsidiary OtbPr F5
Disposals - where control is retained Z7NR%u_|[
- subsidiary to associate NX5 $x/uz
Goodwill (full value method) p^1~o/
Intangible assets #||D,[ _=+
Investment property ZfXgV TJ`
Provisions U4[GA4DZ
Foreign transaction \YSprXe
考生容易出错误的地方会出项在一下几方面: *c>B-Fo/D
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. @*E= O |
2. Whether to recognize provision for restructuring. F!fs
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3. Calculation of retained earnings due to large amount of adjustments. x !6< 7s
考题2 Ciy%7_~\
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. p L . 0_
考题3 L&d.&,CNs'
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. P;eXUF+jn
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. 4peRbm
考题4 |\>Ifv% {
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. 4Y{;%;-i
—— By P2 Lecture Emily Yao I_ AFHrj
