【P2】Report on P2 Dec 09 sitting —— Emily Yao <[T{q
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Report on P2 Dec 09 sitting U ]B-B+-
09年12月P2 Corporate reporting 的考题结构和相关知识点为: Ji1# >;&
Question 1 Consolidated statement of financial position 50 marks '
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Professional and ethical behavior pc
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Question 2 Impairment of assets 2 25 marks sk_xQo#Y
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Question 3 Revenue recognition 25 marks Gu aF B[4
Measurement of financial liability naA8RD5/
Events after the reporting period +VJyGbOcC
Inventory valuation - lower of cost and NRV +.rE|)BPy
Jointly controlled entity _PQk<QZ
Accounting for entity 1. <g C
Decommissioning cost rmFcSolt,f
Jointly controlled assets ]3 Ibl^J
Asset definition z5D*UOy5M
Question 4 Financial instrument 25 marks bPkz= ^-
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. .eorwj]yb
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. {qU;>;(
考题1 )4hA Fy6l
(a)部分考到的主要的知识点为: KdzV^6K<c
Business combination achieved in stages - subsidiary to subsidiary Q. '2 v%i
Disposals - where control is retained s$lJJL
- subsidiary to associate b/\l\\$-
Goodwill (full value method) )>iPx.hVSS
Intangible assets 1 6nU`TN
Investment property ka{!' ^
Provisions - a"b :Q
Foreign transaction I]pz3!On4,
考生容易出错误的地方会出项在一下几方面: ytb1h Fs
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. [@3.dd
2. Whether to recognize provision for restructuring. i=hA. y`
3. Calculation of retained earnings due to large amount of adjustments. aWP9i &
考题2 glkH??S
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. !/! Fc
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考题3 ux 17q>G
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. w4&\-S#
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. SLH;iqPT
考题4 !CY*SGO
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. Y:Jgr&*,z
—— By P2 Lecture Emily Yao /)dyAX(
