【P2】Report on P2 Dec 09 sitting —— Emily Yao :7@[=n
Report on P2 Dec 09 sitting clDn=k<
09年12月P2 Corporate reporting 的考题结构和相关知识点为: W{Qb*{ 9
Question 1 Consolidated statement of financial position 50 marks ]n=z(2Z9lD
Professional and ethical behavior sta/i?n
Question 2 Impairment of assets 2 25 marks a,rXG
Question 3 Revenue recognition 25 marks :F d1k
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Measurement of financial liability QXI~Toddj
Events after the reporting period UAjN
Inventory valuation - lower of cost and NRV , ) :aU
Jointly controlled entity 2NFk#_9e~
Accounting for entity b $w66q8
Decommissioning cost d{TcjZ
Jointly controlled assets E[hSL#0
Asset definition 2k!uk6
Question 4 Financial instrument 25 marks ~ vP_c(8f
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. %n]jsdE^|
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. YBY;$&9
考题1 ~N /%R>(v
(a)部分考到的主要的知识点为: hz bvR~rn
Business combination achieved in stages - subsidiary to subsidiary QAI=nrlp
Disposals - where control is retained X6s Zwb
- subsidiary to associate M"mvP r 9
Goodwill (full value method) Zn1((J7
Intangible assets ^PdD-tY<
Investment property uWGp>;m eO
Provisions H!NGY]z*
Foreign transaction s"7FmJ\7rw
考生容易出错误的地方会出项在一下几方面: )fXxkOd
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. .KYs5Qu
2. Whether to recognize provision for restructuring. bSM|"
3. Calculation of retained earnings due to large amount of adjustments. W)`>'X`
考题2 :~ s"]*y
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. FoIK, MdJ
考题3 oe6Ex 5h
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. ;E}&{w/My
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. +VIEDV+
考题4 \>T1&JT
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. 3 {H!B&sb
—— By P2 Lecture Emily Yao x1
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