【P2】Report on P2 Dec 09 sitting —— Emily Yao l 00i2w
Report on P2 Dec 09 sitting ip v5JD[
09年12月P2 Corporate reporting 的考题结构和相关知识点为: Z1
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Question 1 Consolidated statement of financial position 50 marks y]j.PT`Cw
Professional and ethical behavior {"ST
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Question 2 Impairment of assets 2 25 marks 0'Pj nk-i
Question 3 Revenue recognition 25 marks U#3N90,N=
Measurement of financial liability ]cp b; UfM
Events after the reporting period }'oU/@yG
Inventory valuation - lower of cost and NRV T2e-RR
Jointly controlled entity fkxkf^g)
Accounting for entity LZykc
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Decommissioning cost 2 *NPK}
Jointly controlled assets cbJgeif
Asset definition PtfG~$ h?
Question 4 Financial instrument 25 marks l/N<'T_G
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. t1']q"
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. 7V"? o
考题1 b"I#\; Ym
(a)部分考到的主要的知识点为: B7 %, D}
Business combination achieved in stages - subsidiary to subsidiary l~r;G rd/5
Disposals - where control is retained @;/Pl>$|'G
- subsidiary to associate l9.`2d]o
Goodwill (full value method) ;+
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Intangible assets ReaZg ?:h
Investment property .(@=L1C<}J
Provisions :aNjh
Foreign transaction R]"Zv'M(AM
考生容易出错误的地方会出项在一下几方面: OgF[=
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. A({czHLhN5
2. Whether to recognize provision for restructuring. `d_T3^ayu
3. Calculation of retained earnings due to large amount of adjustments. =3bk=vy
考题2 ^#_gk uyd!
本题考到的知识点为asset impairment 和non-current assets held for sale. 回答这道题的关键是要熟悉资产减值的过程, 减值时需要考虑的因素, 减值损失的记录和减值损失的冲回 (IAS 36). 回答时还需注意联系案例中的实际情况. k1B
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考题3 '.| }
本题是一道案例题, 考到的知识点很多. 总的来说考生对于相关的会计准则中的原则都较熟悉, 但在将原则运用于案例时失分较多. B"4 3o7C
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. 4$Ai!a
考题4 i 8s v,P
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. ' @!
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—— By P2 Lecture Emily Yao L ]')=J+
