【P2】Report on P2 Dec 09 sitting —— Emily Yao Kc[Y .CH
Report on P2 Dec 09 sitting O=LiCSNEV
09年12月P2 Corporate reporting 的考题结构和相关知识点为: Lj(y>{y
Question 1 Consolidated statement of financial position 50 marks d|c> Y(
Professional and ethical behavior !O-9W=NJ
Question 2 Impairment of assets 2 25 marks WOaj_o
Question 3 Revenue recognition 25 marks +zup+=0e
Measurement of financial liability 37 M?m$BL
Events after the reporting period ?()$i
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Inventory valuation - lower of cost and NRV kbF+aS
Jointly controlled entity MH8 Selnv
Accounting for entity _x ;f TW0
Decommissioning cost C)| {7W
Jointly controlled assets ~^u#Q\KE"
Asset definition IhYTK%^96
Question 4 Financial instrument 25 marks Mkc |uiT
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. 9?xc3F2EBD
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. !gfz 4f &
考题1 Q|`sYm'.
(a)部分考到的主要的知识点为: ?{Gf'Y}y&
Business combination achieved in stages - subsidiary to subsidiary 6+;B2;*3
Disposals - where control is retained Ao/KB_4f*Q
- subsidiary to associate jdF~0#vH
Goodwill (full value method) z]J
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Intangible assets EN!Q]O |
Investment property !ufSO9eDx"
Provisions Vg+jF !\7
Foreign transaction xep!.k x
考生容易出错误的地方会出项在一下几方面: `?PpzDV7Y
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. edW:(19}
2. Whether to recognize provision for restructuring. <RMr p@[
3. Calculation of retained earnings due to large amount of adjustments. &xGcxFd
考题2 !]
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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. HAi' 0%"
考题3 pzPm(M1^X
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. H)${"
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. WF.y"{6>
考题4 y s3&$G
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. jPjFp35;zb
—— By P2 Lecture Emily Yao ;1&7 v
