【P2】Report on P2 Dec 09 sitting —— Emily Yao O"GuVC}B
Report on P2 Dec 09 sitting g
kM Q=;Nn
09年12月P2 Corporate reporting 的考题结构和相关知识点为: 8nu@6 )#
Question 1 Consolidated statement of financial position 50 marks 7D KTd^^M
Professional and ethical behavior A_\`Gj!s%
Question 2 Impairment of assets 2 25 marks
[;Y,nSw
Question 3 Revenue recognition 25 marks ;/h&40&
Measurement of financial liability qs%U J0tR
Events after the reporting period EY`]""~8v
Inventory valuation - lower of cost and NRV 'ti ~TG
Jointly controlled entity |iA8aHF U
Accounting for entity ~m'8<B5+
Decommissioning cost sXi~cfFaE
Jointly controlled assets Ox5Es
Asset definition L>Y3t1=
Question 4 Financial instrument 25 marks GGs7]mhA
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. U2Tw_
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. j8G$ , ~v
考题1 A>v e|us$
(a)部分考到的主要的知识点为: I7#^'/
Business combination achieved in stages - subsidiary to subsidiary T)I\?hqTB
Disposals - where control is retained >B<#,G
- subsidiary to associate G J{XlH
Goodwill (full value method) fm ^J-
Intangible assets +lX Iv
Investment property &qzy?/i8
Provisions ? Rk[P
cX<
Foreign transaction A"O\ u=!
考生容易出错误的地方会出项在一下几方面: }BUm}.-{u,
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings.
v:P=t2q
2. Whether to recognize provision for restructuring. %L|xmx!c
3. Calculation of retained earnings due to large amount of adjustments. HUChg{[
考题2
iR !]&Oh
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. hD[r6c
考题3
I.'/!11>
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. jLA)Y
[ h
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. m^~5Xr"
考题4 bzr QQQ
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. s f.z(o
—— By P2 Lecture Emily Yao ?iZM.$
