【P2】Report on P2 Dec 09 sitting —— Emily Yao 2LtDS?)@
Report on P2 Dec 09 sitting ##rky d
09年12月P2 Corporate reporting 的考题结构和相关知识点为: !/XNp QP
Question 1 Consolidated statement of financial position 50 marks @Ln v
Professional and ethical behavior b w P=f.
Question 2 Impairment of assets 2 25 marks PlkZ)S7C
Question 3 Revenue recognition 25 marks >a ?Bk4w
Measurement of financial liability 'Cc~|gOgD
Events after the reporting period kK[4uQQ
Inventory valuation - lower of cost and NRV Qo#]Lo> \g
Jointly controlled entity BIWe Hx
Accounting for entity C
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Decommissioning cost q5(t2nNb
Jointly controlled assets +F8{4^w 1
Asset definition TJ"-cWpO1
Question 4 Financial instrument 25 marks l )%PvLbL
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. BiYxI{V FD
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. BDI|z/~&
考题1 u<ed O+
(a)部分考到的主要的知识点为: V" YeF:I
Business combination achieved in stages - subsidiary to subsidiary PILpWhjL$9
Disposals - where control is retained "v1{
- subsidiary to associate 8fX iadP#
Goodwill (full value method) qbv\uYow3k
Intangible assets kUd]8Ff!
Investment property FiUQ2w4
Provisions +fKOX#%
Foreign transaction |.N[NY
考生容易出错误的地方会出项在一下几方面: a^ %iAe
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. Ehx9-*]
2. Whether to recognize provision for restructuring. @_+aX.
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3. Calculation of retained earnings due to large amount of adjustments. i> Q!5
考题2 8o~
NJ 6
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. [YOH'i&X
考题3 #Z%"
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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. F)^0R%{C
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. E-z5mX.2
考题4 ~>CvZ 7K
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. hne@I1
—— By P2 Lecture Emily Yao U ^dfNi@q
