【P2】Report on P2 Dec 09 sitting —— Emily Yao IYa(B+n B)
Report on P2 Dec 09 sitting N,:G 5WxW
09年12月P2 Corporate reporting 的考题结构和相关知识点为: (0rcLNk{|
Question 1 Consolidated statement of financial position 50 marks 8<@X= Z
Professional and ethical behavior C 'S_M@I=
Question 2 Impairment of assets 2 25 marks PfGiJ]:V-u
Question 3 Revenue recognition 25 marks P/Y)Yx_(
Measurement of financial liability 7p>T6jK)
Events after the reporting period *:`fgaIDa
Inventory valuation - lower of cost and NRV L @f&71
Jointly controlled entity _xnJfW_
Accounting for entity _Ih"*~ r/&
Decommissioning cost BgY|v
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Jointly controlled assets r$ I k* R
Asset definition vFeR)Ox's
Question 4 Financial instrument 25 marks 9fO E
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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. 12Fnv/[n'K
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. dCLNZq h6
考题1 {wO .nOB
(a)部分考到的主要的知识点为: `, 4YPjk^
Business combination achieved in stages - subsidiary to subsidiary IoV"t,
Disposals - where control is retained 5glEV`.je
- subsidiary to associate "W_E!FP]r
Goodwill (full value method) ;" ;>7k/}
Intangible assets 0T 0I<t
Investment property gADqIPu]
Provisions fd62m] X
Foreign transaction dKL9}:oUa
考生容易出错误的地方会出项在一下几方面: 6j|~oMYP
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. /nE K|.j
2. Whether to recognize provision for restructuring. Ec }9R3 m
3. Calculation of retained earnings due to large amount of adjustments. $U(D*0+o/
考题2 v
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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. 579 t^"ja~
考题3 = \K/ulZo
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. a
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本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. ISTAJ8"
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考题4 4#I=n~8a
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. #G
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—— By P2 Lecture Emily Yao S(rnVsW%Ki
