【P2】Report on P2 Dec 09 sitting —— Emily Yao oYHj~t
Report on P2 Dec 09 sitting TH)"wNa
09年12月P2 Corporate reporting 的考题结构和相关知识点为: D,m]CK'
Question 1 Consolidated statement of financial position 50 marks d; [C6d
Professional and ethical behavior ~"dA~[r
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Question 2 Impairment of assets 2 25 marks bf0+
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Question 3 Revenue recognition 25 marks du+y5dw
Measurement of financial liability M\C"5%2Mu
Events after the reporting period "vA}FV%tRq
Inventory valuation - lower of cost and NRV s.EI`*xylY
Jointly controlled entity &6
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Accounting for entity w|3z;-#Q;
Decommissioning cost &9/O!3p)
Jointly controlled assets }{M#EP8q+
Asset definition so^lb?g
Question 4 Financial instrument 25 marks 2Fy>.*,?
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. Kj V:|
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. VzBqjE_
考题1 |].pDwgt
(a)部分考到的主要的知识点为: 85lCj-cs
Business combination achieved in stages - subsidiary to subsidiary |b[+I?X
Disposals - where control is retained ]I-Z]m"
- subsidiary to associate 2*rH?dz8E
Goodwill (full value method) tzZ63@cm
Intangible assets Gb"r|(!
Investment property YZP(tn
Provisions Q)"C&)`l
Foreign transaction 4B=2>k
考生容易出错误的地方会出项在一下几方面: hhb?6]Z/
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. _AYXc] 4%
2. Whether to recognize provision for restructuring. c/Qt Ot
3. Calculation of retained earnings due to large amount of adjustments. uB |Ss
考题2 ygOd69
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. "~`I::'c
考题3 ^L0d/,ik
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. Y;nZ=9Sw
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. r`%+M7
考题4 R=.4
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. ?MXejEC
—— By P2 Lecture Emily Yao %R
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