【P2】Report on P2 Dec 09 sitting —— Emily Yao 51:5rN(_
Report on P2 Dec 09 sitting /{R
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09年12月P2 Corporate reporting 的考题结构和相关知识点为: U" @5R[=F-
Question 1 Consolidated statement of financial position 50 marks g.\b@0Uy'
Professional and ethical behavior y9}qB:[bR
Question 2 Impairment of assets 2 25 marks l_yy;e
Question 3 Revenue recognition 25 marks &4E|c[HN
Measurement of financial liability { UH45#Ua
Events after the reporting period ?`TQ!m6y
Inventory valuation - lower of cost and NRV s-#@t
Jointly controlled entity _9oKW;7f7
Accounting for entity k r$)nf
Decommissioning cost # h.N#{9
Jointly controlled assets Wv
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Asset definition _Q:ot'(~0-
Question 4 Financial instrument 25 marks -cUW,>E
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. iBWzxPv:z
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. s=$xnc}mf
考题1 *Y1s4FXu2
(a)部分考到的主要的知识点为: 7]@M
Business combination achieved in stages - subsidiary to subsidiary 8y<mHJ[B
Disposals - where control is retained UXZ3~/L5 O
- subsidiary to associate !,- 'wT<v
Goodwill (full value method) ~N /%R>(v
Intangible assets v~RxtTu
Investment property Ob%iZ.D|3<
Provisions xb7!!PR
Foreign transaction M"mvP r 9
考生容易出错误的地方会出项在一下几方面: Zn1((J7
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. '+_-r'2
2. Whether to recognize provision for restructuring. uWGp>;m eO
3. Calculation of retained earnings due to large amount of adjustments. H!NGY]z*
考题2 s"7FmJ\7rw
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. .}E<,T
考题3 4FneP i~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. lBn<\Y!^
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. Eoz/]b
考题4 |yN yk7~
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. 4 JBfA,
—— By P2 Lecture Emily Yao VK9E{~0=
