【P2】Report on P2 Dec 09 sitting —— Emily Yao <C>i~ <`d
Report on P2 Dec 09 sitting ~Op1NE
09年12月P2 Corporate reporting 的考题结构和相关知识点为: )ED[cYGx
Question 1 Consolidated statement of financial position 50 marks hrL<jcv|
Professional and ethical behavior ; p_X7N
Question 2 Impairment of assets 2 25 marks ^]D Wrmy
Question 3 Revenue recognition 25 marks zc1Zuco|
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Measurement of financial liability YQ)m?=+J
Events after the reporting period ~ /x42|t
Inventory valuation - lower of cost and NRV $"FdS,*qKl
Jointly controlled entity H\k5B_3OU
Accounting for entity &r d(q'Vi
Decommissioning cost *@&
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Jointly controlled assets 1%@~J \qF
Asset definition @iRVY|t/
Question 4 Financial instrument 25 marks `SwnKg
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. <di_2hN
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. (
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考题1 9A_7:V ] _
(a)部分考到的主要的知识点为: 'oHR4O*
Business combination achieved in stages - subsidiary to subsidiary X2uX+}h*tA
Disposals - where control is retained yn# h$o<
- subsidiary to associate W$JA4O>b
Goodwill (full value method) uf^:3{1
Intangible assets 0c5_L6_z
Investment property #~x5}8
Provisions Vw*x3>`
Foreign transaction .HBvs=i
考生容易出错误的地方会出项在一下几方面: @,Md vR+a
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. EDo@J2A
2. Whether to recognize provision for restructuring. |u{Q I3
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3. Calculation of retained earnings due to large amount of adjustments. ]p!J]YV ]0
考题2 Rpk`fxAO
本题考到的知识点为asset impairment 和non-current assets held for sale. 回答这道题的关键是要熟悉资产减值的过程, 减值时需要考虑的因素, 减值损失的记录和减值损失的冲回 (IAS 36). 回答时还需注意联系案例中的实际情况. _6m3$k_[MJ
考题3 S>,I&`yi
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. 9 ^ r
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. Ng"vBycy
考题4 &XsLp&Do2
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. QVW6SY
—— By P2 Lecture Emily Yao ^PQV3\N
