【P2】Report on P2 Dec 09 sitting —— Emily Yao PNgY >=Y
Report on P2 Dec 09 sitting P}n_IV*@
09年12月P2 Corporate reporting 的考题结构和相关知识点为: {?}E^5Z*g
Question 1 Consolidated statement of financial position 50 marks R3gdLa.
Professional and ethical behavior ]hk
Question 2 Impairment of assets 2 25 marks w0rRSD4S8B
Question 3 Revenue recognition 25 marks 6t[+pL\b
Measurement of financial liability 5q3JI
Events after the reporting period lb4Pcd j
Inventory valuation - lower of cost and NRV h-q3U%R4}@
Jointly controlled entity S"NqM[ W
Accounting for entity qouhuH_WtJ
Decommissioning cost B~MU^ |v
Jointly controlled assets 6-N?mSQU
Asset definition [8 ]z|bM
Question 4 Financial instrument 25 marks zy/
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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. x<tb
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. 46 _xyz3+
考题1 U)fc*s
(a)部分考到的主要的知识点为: <\r T%f}3^
Business combination achieved in stages - subsidiary to subsidiary o=1Uh,S3R
Disposals - where control is retained |W,&
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- subsidiary to associate #A1%gIw<v2
Goodwill (full value method) QwW&\h[8?
Intangible assets AYqX |
Investment property 4tRYw0f47
Provisions w'Y7Il C
Foreign transaction
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考生容易出错误的地方会出项在一下几方面: BO~ 0O
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1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. t<.)Z-Ii
2. Whether to recognize provision for restructuring. 7zXvnxYE
3. Calculation of retained earnings due to large amount of adjustments. x9UX!Z5*>
考题2 i1ixi\P{0
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. lA|
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考题3 V,lOt4b
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. PxWT1 !
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. 6iVxc|Ia
考题4 SoW9p^H J
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. n\Z!ff/
—— By P2 Lecture Emily Yao gX@HO|.t
