【P2】Report on P2 Dec 09 sitting —— Emily Yao lt6wmCe
Report on P2 Dec 09 sitting Ne Y*l
09年12月P2 Corporate reporting 的考题结构和相关知识点为: Y:TfD{Xgc
Question 1 Consolidated statement of financial position 50 marks MLH CB Ri
Professional and ethical behavior xB Wl
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Question 2 Impairment of assets 2 25 marks :5%98V>02
Question 3 Revenue recognition 25 marks a~0 ~Y y
Measurement of financial liability zl :by?
Events after the reporting period h@$SJe(hl
Inventory valuation - lower of cost and NRV 0<!9D):Bb
Jointly controlled entity ?5nEmG|kO
Accounting for entity Eb4NPWo
Decommissioning cost pJ/]\>#5
Jointly controlled assets +a.2\Qt2A
Asset definition
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Question 4 Financial instrument 25 marks ~Yk^(hl2
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. >=; -:
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. SqPqL<,e
考题1 5WHz_'c
(a)部分考到的主要的知识点为: w gS'/
Business combination achieved in stages - subsidiary to subsidiary @iuX~QA[9
Disposals - where control is retained #ay/V lD@
- subsidiary to associate O^8ZnN
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Goodwill (full value method) 1!MJ+?Jl
Intangible assets Q/ ]~`S
Investment property '=E;^'
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Provisions I#(lxlp"Ho
Foreign transaction iRsB|7v[ ,
考生容易出错误的地方会出项在一下几方面: l}L8
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1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. .4%z$(+6
2. Whether to recognize provision for restructuring. D}y W:Pi'
3. Calculation of retained earnings due to large amount of adjustments. EO)J MV?6
考题2
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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. QNx]8r
考题3 S2'a i
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. ' 9f0UtT|[
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. 1(BLdP3&
考题4 >JE+j =
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. GbQi3%
—— By P2 Lecture Emily Yao 0"O EOYs}
