【P2】Report on P2 Dec 09 sitting —— Emily Yao ayHn _
Report on P2 Dec 09 sitting Y*"<@?n8?x
09年12月P2 Corporate reporting 的考题结构和相关知识点为: e_\SSH @tw
Question 1 Consolidated statement of financial position 50 marks h@ EJTAi
Professional and ethical behavior H9/XW6W,"w
Question 2 Impairment of assets 2 25 marks Af$0 o=".
Question 3 Revenue recognition 25 marks O $YJk u
Measurement of financial liability G6f %/m`
Events after the reporting period N IO;
Inventory valuation - lower of cost and NRV UqY J#&MqY
Jointly controlled entity Z5 w`-#
Accounting for entity aIY$5^x
Decommissioning cost `;R |V
Jointly controlled assets TZ)(ZKX*R
Asset definition k:@a[qnY
Question 4 Financial instrument 25 marks 4c~*hMr y
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. [<,0A]m
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. ^a: Saq-}
考题1 @fUX)zm>
(a)部分考到的主要的知识点为: :+kg4v&r
Business combination achieved in stages - subsidiary to subsidiary r@\,VD6J
Disposals - where control is retained hrUm} @d
- subsidiary to associate # r2$ZCo3o
Goodwill (full value method) ~]jx
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Intangible assets qFB9,cUqh
Investment property 0q-0zXlSL
Provisions Q3'(f 9
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Foreign transaction 1v+JCOy
考生容易出错误的地方会出项在一下几方面: q_ OY sg
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. 5VCMpy
2. Whether to recognize provision for restructuring. N^)<)?
3. Calculation of retained earnings due to large amount of adjustments. {b\Y?t^>f
考题2 N4[ B:n
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. fq)Ohb
考题3 3uB=L 7.
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. Ih9O Rp7
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. .N'%hh
考题4 &6=TtTp"9
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. XY&]T'A
—— By P2 Lecture Emily Yao e)fJd*P
