【P2】Report on P2 Dec 09 sitting —— Emily Yao 3QBzyJW f
Report on P2 Dec 09 sitting pTi7Xy!Cw
09年12月P2 Corporate reporting 的考题结构和相关知识点为: *<S>PbqLw
Question 1 Consolidated statement of financial position 50 marks )%S@l<%@?
Professional and ethical behavior n_; s2,2r
Question 2 Impairment of assets 2 25 marks $365VTh"
Question 3 Revenue recognition 25 marks 8#JX#<HEo
Measurement of financial liability s&pnB
Events after the reporting period Lu
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Inventory valuation - lower of cost and NRV czIAx1 R9
Jointly controlled entity &~+QPnI>Pm
Accounting for entity e(/F:ZEh
Decommissioning cost Z" ;q w
Jointly controlled assets ^?H|RAp
Asset definition izcaWt3 a
Question 4 Financial instrument 25 marks M 5w/TN
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. nS3Aadm
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. iii|;v ]+
考题1 4 @{?4k-cq
(a)部分考到的主要的知识点为: I ?Dp *u*
Business combination achieved in stages - subsidiary to subsidiary Jn=;gtD- *
Disposals - where control is retained 11"r FZ
- subsidiary to associate uarfH]T{
Goodwill (full value method) L~t<
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Intangible assets sw}O g`U
Investment property h_#=f(.'j
Provisions WtZI1 `\qe
Foreign transaction - ->0e{y
考生容易出错误的地方会出项在一下几方面: 04dz ?`HuB
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. 7Q&-ObW
2. Whether to recognize provision for restructuring. .\_RavW23
3. Calculation of retained earnings due to large amount of adjustments. qJ
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考题2 131(0nl)=I
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. 2rT^OGw6
考题3 R`c[ ?U
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. y(QFf*J
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. pml33^*<U
考题4 E>]K#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. M{5AQzvs
—— By P2 Lecture Emily Yao jG7PT66>;
