【P2】Report on P2 Dec 09 sitting —— Emily Yao 0 _MtmmL.
Report on P2 Dec 09 sitting w-LENdw
09年12月P2 Corporate reporting 的考题结构和相关知识点为: Ot:}Ncq^\O
Question 1 Consolidated statement of financial position 50 marks SPt/$uYJ
Professional and ethical behavior 4K?
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Question 2 Impairment of assets 2 25 marks CS(2bj^6 D
Question 3 Revenue recognition 25 marks <'SS I Mr
Measurement of financial liability *h3i AcM8
Events after the reporting period bcps jUiy#
Inventory valuation - lower of cost and NRV kV 4Oq.E
Jointly controlled entity _*Z3,*~"X
Accounting for entity '=#fELMW
Decommissioning cost NMf#0Nz-
Jointly controlled assets P*~
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Asset definition C1UU v=|
Question 4 Financial instrument 25 marks E]GbLU;TH
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. voN~f >
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. gkA_<, 38
考题1 "* F`,I 3
(a)部分考到的主要的知识点为: 0`-b57lF&
Business combination achieved in stages - subsidiary to subsidiary ov;^ev,(
Disposals - where control is retained oZ d 3H
- subsidiary to associate X:;x5'|
Goodwill (full value method) J@6j^U
Intangible assets W{tZX ^|
Investment property vB{i w}Hi!
Provisions U&V u%+B
Foreign transaction /WE\0bf
考生容易出错误的地方会出项在一下几方面: c
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1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. <r t$~}
2. Whether to recognize provision for restructuring. 7*K UM6z
3. Calculation of retained earnings due to large amount of adjustments. -eyF9++`
考题2 -`* 'p i
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. iRlZWgj4^
考题3 )E>yoUhN
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. 8B?U\cfa^
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. >Bf3X&uS
考题4 js5VgP`
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. W&%,XwkQ
—— By P2 Lecture Emily Yao ?Y,^Mo c:
