【P2】Report on P2 Dec 09 sitting —— Emily Yao n5~Dxk
Report on P2 Dec 09 sitting T$M
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09年12月P2 Corporate reporting 的考题结构和相关知识点为: :1f,%Z$,q
Question 1 Consolidated statement of financial position 50 marks Y_]y :H
Professional and ethical behavior X n0HJ^"_
Question 2 Impairment of assets 2 25 marks oNXYBeu+
Question 3 Revenue recognition 25 marks A
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Measurement of financial liability ).,twf58
Events after the reporting period ]EF"QLNN(
Inventory valuation - lower of cost and NRV $Xo_8SX,
Jointly controlled entity nl2Lqu1
Accounting for entity ]+ub
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Decommissioning cost ,.{M1D6'R`
Jointly controlled assets ;FwUUKj
Asset definition 1H">Rb30@
Question 4 Financial instrument 25 marks + rB3\R"d
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. nO6UlY
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. <
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考题1 B_Gcz5
(a)部分考到的主要的知识点为: T)22P<M8
Business combination achieved in stages - subsidiary to subsidiary s'tXb=!HO
Disposals - where control is retained :twp95{R1
- subsidiary to associate aC9iNm8w
Goodwill (full value method) ?7CdJgJp
Intangible assets =1>G*
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Investment property &/' O?HWl
Provisions h;E.y
Foreign transaction -+qg
考生容易出错误的地方会出项在一下几方面: 9BOn8p;yz
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. `TF3Ho\MC
2. Whether to recognize provision for restructuring. -|#/KKF
3. Calculation of retained earnings due to large amount of adjustments. u$nmnd`g
考题2 #bGYHN
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. 2 PPb
考题3
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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. K
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本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. \g]rOYW
考题4 ~<IQe-Q5
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. 0 "@J*e#
—— By P2 Lecture Emily Yao K7x;/O