【P2】Report on P2 Dec 09 sitting —— Emily Yao >r{3t{
Report on P2 Dec 09 sitting w! :u|
09年12月P2 Corporate reporting 的考题结构和相关知识点为: ?Ee?Ol?i2
Question 1 Consolidated statement of financial position 50 marks 'Vy$d<@s[
Professional and ethical behavior `PSr64h:D
Question 2 Impairment of assets 2 25 marks Ptzha?}OZ
Question 3 Revenue recognition 25 marks &_,^OE}K_:
Measurement of financial liability u
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Events after the reporting period fdh o`juFa
Inventory valuation - lower of cost and NRV n]a r\f
Jointly controlled entity -2
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Accounting for entity 86/CA[Y-
Decommissioning cost 00U8 <~u
Jointly controlled assets qz E/n
Asset definition ]O<Yr'
Question 4 Financial instrument 25 marks Mb\~W
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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.
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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. gwThh wR
考题1 {
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(a)部分考到的主要的知识点为: o80pmy7@
Business combination achieved in stages - subsidiary to subsidiary qw%4j9}
Disposals - where control is retained Br]VCp
- subsidiary to associate ~IE:i-K z
Goodwill (full value method) `C=!8q
Intangible assets 8Qu7x[tK?
Investment property $7TYix8=
Provisions b$PNZC8f
Foreign transaction 5zpk6FR$
考生容易出错误的地方会出项在一下几方面: T
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1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. ~W5 fJd0
2. Whether to recognize provision for restructuring. )#ic"UtR
3. Calculation of retained earnings due to large amount of adjustments. G8QJM0VpS
考题2 L$ ]D&f8:
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. s7FqE>#c0
考题3 s=q\ BmG
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. 5PKv@Mk
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. *X %`MN
考题4 `U2PlCf |
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. yu#Jw
—— By P2 Lecture Emily Yao XZd !c Ff
