【P2】Report on P2 Dec 09 sitting —— Emily Yao 1'~Xn
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Report on P2 Dec 09 sitting ]auvtm- [
09年12月P2 Corporate reporting 的考题结构和相关知识点为: K10G+'H^
Question 1 Consolidated statement of financial position 50 marks 7Ak<e tHD
Professional and ethical behavior Ykxk` S J
Question 2 Impairment of assets 2 25 marks |[SHpcq>
Question 3 Revenue recognition 25 marks 1m*)MZ )
Measurement of financial liability # T=iS( i
Events after the reporting period '+88UFSq5
Inventory valuation - lower of cost and NRV BEDkyz;:
Jointly controlled entity TnF~'RZYb
Accounting for entity 6TP
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Decommissioning cost CX|W$b)%
Jointly controlled assets `YNzcn0x
Asset definition D=e*rrL7a
Question 4 Financial instrument 25 marks )bUnk +_
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. ^O07GYF
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. gv*b`cl
考题1 [LYO'-g^F#
(a)部分考到的主要的知识点为: ZQ`8RF *v
Business combination achieved in stages - subsidiary to subsidiary RkYdK$|K
Disposals - where control is retained j 4$nr=d.6
- subsidiary to associate
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Goodwill (full value method) 8 v/H;65
Intangible assets I,-n[k\J
Investment property 6jq*lnA%
Provisions ,P eR}E;c
Foreign transaction ;ku>_sG-
考生容易出错误的地方会出项在一下几方面: ~KK}
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1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. / H r|u
2. Whether to recognize provision for restructuring. 5X{|*?>T
3. Calculation of retained earnings due to large amount of adjustments. _.5{vGyxr
考题2 dyQ7@K.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. _
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考题3 hb`9Vn\
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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. ^ja]e%w#
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. V]H(;+^P
考题4 I9X \@ lTf
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. & NYaKu,}
—— By P2 Lecture Emily Yao \c_g9Iqa
