【P2】Report on P2 Dec 09 sitting —— Emily Yao KY|Q#i|pM
Report on P2 Dec 09 sitting s BRw#xyS
09年12月P2 Corporate reporting 的考题结构和相关知识点为: ZB
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Question 1 Consolidated statement of financial position 50 marks $fn Fi|-
Professional and ethical behavior 2^ UFP+Yw
Question 2 Impairment of assets 2 25 marks kv (N/G
Question 3 Revenue recognition 25 marks { Ja#pt
Measurement of financial liability jr!x)yd
Events after the reporting period :1.$7W t
Inventory valuation - lower of cost and NRV QKOo
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Jointly controlled entity AeUwih.
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Accounting for entity kTC6f Nj[
Decommissioning cost YJ!6)d?C.
Jointly controlled assets dnNc,l&g
Asset definition AV&W &$
Question 4 Financial instrument 25 marks EzG7R jW
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. q~l&EH0
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. ~^VcTSY@<L
考题1 ;'vY^I 8-L
(a)部分考到的主要的知识点为: z
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Business combination achieved in stages - subsidiary to subsidiary MR+n dB<
Disposals - where control is retained a_x|PbD
- subsidiary to associate }"xC1<]
Goodwill (full value method) \>I&UFfH)4
Intangible assets pQEHWq"Q
Investment property :&TOQ<vM
Provisions Sf*VkH
Foreign transaction DUW;G9LP$-
考生容易出错误的地方会出项在一下几方面: ?<F\S2W
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. LClPAbr
2. Whether to recognize provision for restructuring. q)!{oi{x(
3. Calculation of retained earnings due to large amount of adjustments. _Thc\{aV#
考题2 NrL%]dl3/
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. fNB*o={r|
考题3 V?5_J%
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. QZ{:#iuig
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. teM&[U
考题4 Ye1P5+W(
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. `9 $?g|
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—— By P2 Lecture Emily Yao Rmd;u g9
