【P2】Report on P2 Dec 09 sitting —— Emily Yao b iD7(AK
Report on P2 Dec 09 sitting dQb?Zi7 g
09年12月P2 Corporate reporting 的考题结构和相关知识点为: t=#)3C`Q}
Question 1 Consolidated statement of financial position 50 marks n 66 _#X
Professional and ethical behavior AJ mzg
Question 2 Impairment of assets 2 25 marks :h@:F7N _
Question 3 Revenue recognition 25 marks YoA$Gw2
Measurement of financial liability NGu]|p
Events after the reporting period y C#{nUdw
Inventory valuation - lower of cost and NRV )e j8vm
Jointly controlled entity w93,N+es6
Accounting for entity mUxD.;P
Decommissioning cost sBMHf9u
Jointly controlled assets V
Euv
Asset definition crQ uoOl7
Question 4 Financial instrument 25 marks ikC;N 5Sw
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. !RI&FcK
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. TEtZ PGFl
考题1 T7`Jtqf
(a)部分考到的主要的知识点为: .67W\p
Business combination achieved in stages - subsidiary to subsidiary nYH
k~<a
Disposals - where control is retained F(9T; F
- subsidiary to associate +]X^bB[
Goodwill (full value method) (0r6_8e6xv
Intangible assets <G ={V fr
Investment property [@ czvPi
Provisions 9^n
]qg^
Foreign transaction ;A_QI>>
考生容易出错误的地方会出项在一下几方面: `/O_6PQ}
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. =z+zg^wsT
2. Whether to recognize provision for restructuring. Ue7~rPdlR
3. Calculation of retained earnings due to large amount of adjustments. lq~n*uwO}t
考题2 _
kS us
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.
G(>a LF
考题3 !VW#hc \A5
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. o,L !F` W
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. VQyDd~Za
考题4 ,aeFEs
i
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. y<
84Gw_
—— By P2 Lecture Emily Yao (`& g
