【P2】Report on P2 Dec 09 sitting —— Emily Yao B{lj.S` mB
Report on P2 Dec 09 sitting WbWEgd%8.
09年12月P2 Corporate reporting 的考题结构和相关知识点为: WqJrDj~
Question 1 Consolidated statement of financial position 50 marks Z_h-5VU-
Professional and ethical behavior (U B?UJc
Question 2 Impairment of assets 2 25 marks xep8CimP'
Question 3 Revenue recognition 25 marks EvKzpxCh
Measurement of financial liability I'E7mb<2
Events after the reporting period :Dj0W8V
Inventory valuation - lower of cost and NRV ,x=S)
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Jointly controlled entity /os,s[w
Accounting for entity r,HIoeAKP
Decommissioning cost srQGqE~
Jointly controlled assets Fy$f`w_H@
Asset definition sR4B/1'E
Question 4 Financial instrument 25 marks bgYUsc*uR
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. AnK~<9WQj
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 uGG3"|
考题1 CUN1.i<pk8
(a)部分考到的主要的知识点为: +^ DDWVp
Business combination achieved in stages - subsidiary to subsidiary (6*
Disposals - where control is retained "U-dw% b}b
- subsidiary to associate o1?S *
Goodwill (full value method) ,
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Intangible assets 82M` sk3.
Investment property #:NY9.\o
Provisions v&qL r+_7
Foreign transaction =/!RQQ|8o
考生容易出错误的地方会出项在一下几方面: hS1I ;*t
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. PbnAY{J
2. Whether to recognize provision for restructuring. U,K=(I7OBX
3. Calculation of retained earnings due to large amount of adjustments. Yi j^hs@eV
考题2 KL yI*`
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. fKW)h?.Kd
考题3 bd\%K`JQ{
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. FP'- =zgc
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. ,`bmue5
考题4 ,M 9e *
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. X;1yQ |su
—— By P2 Lecture Emily Yao 9:P\)'y?
