【P2】Report on P2 Dec 09 sitting —— Emily Yao LMp^]*)t
Report on P2 Dec 09 sitting \34 :]NM
09年12月P2 Corporate reporting 的考题结构和相关知识点为: *A0d0M]cg
Question 1 Consolidated statement of financial position 50 marks [BEQ ~A_I
Professional and ethical behavior w,<n5dMv
Question 2 Impairment of assets 2 25 marks S.U #lA n(
Question 3 Revenue recognition 25 marks @)ls+}=Y
Measurement of financial liability $L'[ _J
Events after the reporting period 5n e&6
Inventory valuation - lower of cost and NRV y (%y'xBP
Jointly controlled entity s WVapu p?
Accounting for entity 1T4#+kW&
Decommissioning cost ))7CqN
Jointly controlled assets fUq
#mkq}
Asset definition owA .P-4
Question 4 Financial instrument 25 marks T CkMJs?
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. J7kqyo"
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. iBY16_q
考题1 >5 2%^ ?
(a)部分考到的主要的知识点为: q{L-(!uz7_
Business combination achieved in stages - subsidiary to subsidiary ;):E 8;B)
Disposals - where control is retained ~bw=;xF{3
- subsidiary to associate Z~;rp`P
Goodwill (full value method) CFu^i|7o
Intangible assets 1%";|
Investment property nJwP|P_
Provisions CSBDSz
Foreign transaction `r %lB
考生容易出错误的地方会出项在一下几方面: Z4sS;k]}
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. Q&w"!N
2. Whether to recognize provision for restructuring. ,}l|_GG
j
3. Calculation of retained earnings due to large amount of adjustments. 5? f!hB|6
考题2
|z0% q2(
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. `yC[Fn"E^
考题3 Io{BO.K*Y
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. rr G}; A
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. m;ju@5X
考题4 DbYnd%k*4
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. bicbCC6kC
—— By P2 Lecture Emily Yao R%`fd *g
