【P2】Report on P2 Dec 09 sitting —— Emily Yao _ ]5UuIMl
Report on P2 Dec 09 sitting /!0&b?
09年12月P2 Corporate reporting 的考题结构和相关知识点为: Z5TA4Q+Q
Question 1 Consolidated statement of financial position 50 marks = vqJ0 !
Professional and ethical behavior !AXLoq$SY
Question 2 Impairment of assets 2 25 marks 4}DFCF%B
Question 3 Revenue recognition 25 marks 8;pY-j
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Measurement of financial liability s/hgWW$
Events after the reporting period We$
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Inventory valuation - lower of cost and NRV BeFyx"NBg
Jointly controlled entity *j hgCm
Accounting for entity L E\rc A
Decommissioning cost ?<jWEz=
Jointly controlled assets Z&>Cdgt*
Asset definition YT?Lt!cl=
Question 4 Financial instrument 25 marks ]0T*#
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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. _yAY5TIv
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. B]( R(x>L
考题1 9] +zZP_#
(a)部分考到的主要的知识点为: <O =0 ^V
Business combination achieved in stages - subsidiary to subsidiary Yr{hJGw[
Disposals - where control is retained &ic'!h"
- subsidiary to associate K/B$1+O
Goodwill (full value method) [<,7LG<
Intangible assets _'w:Sx?d7
Investment property ! 7V>gWhR
Provisions IT:WiMDQ}
Foreign transaction Ba?1q%eG
考生容易出错误的地方会出项在一下几方面: *bo| F%NAz
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. M-].l3
2. Whether to recognize provision for restructuring. oH1 7!$Fly
3. Calculation of retained earnings due to large amount of adjustments. "0%K3d+
考题2 mC@v,"
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. ;+ C$EJw-
考题3 |_ED*ATR=
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. 7 ~J>Ga
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. -3yK>\y=|
考题4 &Ih }"
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. @8{8|P
—— By P2 Lecture Emily Yao >{ {ds--
