【P2】Report on P2 Dec 09 sitting —— Emily Yao EA.4 m3
Report on P2 Dec 09 sitting
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09年12月P2 Corporate reporting 的考题结构和相关知识点为: ut8v&i1?
Question 1 Consolidated statement of financial position 50 marks &NbhQY`k
Professional and ethical behavior QcBuUFf!c
Question 2 Impairment of assets 2 25 marks H_
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Question 3 Revenue recognition 25 marks 9
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Measurement of financial liability ,PH ;j_
Events after the reporting period S?p WxHR]
Inventory valuation - lower of cost and NRV &%M!!28 X:
Jointly controlled entity *x[ZN\$`Y
Accounting for entity Ne7HPSWiOP
Decommissioning cost +&?#Gdb
Jointly controlled assets A1Tk6i<F1
Asset definition "G. L)oD
Question 4 Financial instrument 25 marks d{^9` J'
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. wc?`QX}I
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. OwhMtYq
考题1 TEQs\d
(a)部分考到的主要的知识点为: bgD4;) ?5b
Business combination achieved in stages - subsidiary to subsidiary ] %A mX-U
Disposals - where control is retained iTTUyftHT
- subsidiary to associate zN2CI6
Goodwill (full value method) ^P30g2gv>
Intangible assets G 3))3]
Investment property b CWSh~
Provisions BYj Eo
Foreign transaction J1P
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考生容易出错误的地方会出项在一下几方面: a2J01B
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. 9FB k|g"U)
2. Whether to recognize provision for restructuring. F@ Sw
3. Calculation of retained earnings due to large amount of adjustments. [D/q
考题2 YN.[KQ(!
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. cJ[ gCS
考题3 3d<Z## `{4
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. )fPN6x/e
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. }N @8zB~X
考题4 y8oqCe)
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. alr' If@7
—— By P2 Lecture Emily Yao Mn`) ; [
