【P2】Report on P2 Dec 09 sitting —— Emily Yao pHvE`s"Ea
Report on P2 Dec 09 sitting yy } 0_
09年12月P2 Corporate reporting 的考题结构和相关知识点为: o3yqG#dA
Question 1 Consolidated statement of financial position 50 marks
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Professional and ethical behavior d8kwW!m+
Question 2 Impairment of assets 2 25 marks ]= NYvv>H
Question 3 Revenue recognition 25 marks U(N$ 6{i_
Measurement of financial liability 4:@|q :DR
Events after the reporting period n`}&, UA$4
Inventory valuation - lower of cost and NRV YgiGI
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Jointly controlled entity lkZC ?--H
Accounting for entity >Y'yM4e*
Decommissioning cost kV rT?
Jointly controlled assets GF !{SO4
Asset definition H ZLOn
Question 4 Financial instrument 25 marks @L!#i*> 9
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. 1Kh?JH
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. tKeO+6 l
考题1 a1`cI5n
(a)部分考到的主要的知识点为: nh=Us^xD
Business combination achieved in stages - subsidiary to subsidiary <PN;D#2bh
Disposals - where control is retained &&]!+fTZ\(
- subsidiary to associate y+scJ+ <
Goodwill (full value method) IJc#)J.2A
Intangible assets \.1b\\
Investment property mY 8=qkZE
Provisions 3Gl]g/
Foreign transaction W>s'4C`
考生容易出错误的地方会出项在一下几方面: _Af4ct;ng
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. NoAb}1uae
2. Whether to recognize provision for restructuring. (1,#=e+
3. Calculation of retained earnings due to large amount of adjustments. G^ ZkY
考题2 >.hGoT!_k
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. 3t8H?B12ow
考题3 1ysLZ;K
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. GLQvA HC
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. :J`!'{r
考题4 ]A]E)*
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. V&oT':%q
—— By P2 Lecture Emily Yao c;rp@_ULG?
