【P2】Report on P2 Dec 09 sitting —— Emily Yao mXAGa8##j
Report on P2 Dec 09 sitting YvA@I|..
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09年12月P2 Corporate reporting 的考题结构和相关知识点为: CW
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Question 1 Consolidated statement of financial position 50 marks dZ^(e0& :H
Professional and ethical behavior o^ Z/~N
Question 2 Impairment of assets 2 25 marks *XN|ZGl/
Question 3 Revenue recognition 25 marks &ed&2t`Y
Measurement of financial liability t 3
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Events after the reporting period N!me:|Dn
Inventory valuation - lower of cost and NRV
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Jointly controlled entity "$P|!k45(
Accounting for entity xAlyik
Decommissioning cost B :5N I
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Jointly controlled assets ct o +W}k
Asset definition kD"BsL*6!
Question 4 Financial instrument 25 marks e
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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. MX*T.TG8
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. R;yi 58Be
考题1
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(a)部分考到的主要的知识点为: F"I{_yleq'
Business combination achieved in stages - subsidiary to subsidiary ^ &UezDTS
Disposals - where control is retained +`jI z'+
- subsidiary to associate |aWeo.;c
Goodwill (full value method) WxE^S ??|
Intangible assets x&^>| 'H
Investment property ?so=k&I-M
Provisions KH=4A-e,0
Foreign transaction r [NI#wW
考生容易出错误的地方会出项在一下几方面: {Tr5M o
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. b\
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2. Whether to recognize provision for restructuring. 8)KA {gN}
3. Calculation of retained earnings due to large amount of adjustments. 'J[
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考题2 0;J#". (KQ
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. :6h$1
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考题3 UYw_k\
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. N "',
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. 5Yxs_t4
考题4 owR`Z`^h)
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. .
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—— By P2 Lecture Emily Yao \+9~\eeXb
