【P2】Report on P2 Dec 09 sitting —— Emily Yao Ac.z6]p
Report on P2 Dec 09 sitting =k[!p'~jD
09年12月P2 Corporate reporting 的考题结构和相关知识点为: ]~(Ip z2NP
Question 1 Consolidated statement of financial position 50 marks b@f. Kd7I
Professional and ethical behavior $XI5fa4Tt
Question 2 Impairment of assets 2 25 marks -c=IO(B/
Question 3 Revenue recognition 25 marks qgca4VV|z
Measurement of financial liability &K^h'>t'
Events after the reporting period _V{WXsOx(
Inventory valuation - lower of cost and NRV =I/J !}.
Jointly controlled entity DoPm{ 055J
Accounting for entity "MXd!
Decommissioning cost ;:9 x.IkxC
Jointly controlled assets 5Kv=;o =U
Asset definition EW4XFP4
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Question 4 Financial instrument 25 marks _jZDSz|Y b
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. X5U! 25d]
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. y::;e#.
考题1 z6G^ BaT'
(a)部分考到的主要的知识点为:
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Business combination achieved in stages - subsidiary to subsidiary u 3,b,p
Disposals - where control is retained TL7-uH
- subsidiary to associate %e%nsj6
Goodwill (full value method) =WE fo;
Intangible assets de1&
Investment property XE$eHx3;
Provisions 1}8e@`G0.]
Foreign transaction >uOc# +5M.
考生容易出错误的地方会出项在一下几方面: 4kg9R^0
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. XtfL{Fy|T
2. Whether to recognize provision for restructuring. l.BSZ hO$
3. Calculation of retained earnings due to large amount of adjustments. ooZ7HTP|
考题2 O~,^x$v e
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. j9u-C/Q\r
考题3 (tq)64XVz
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. =_yOX=g|
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. .X2 mEnh
考题4 ZTmdS
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. RPiCXpJv&
—— By P2 Lecture Emily Yao sa#"@j)
