【P2】Report on P2 Dec 09 sitting —— Emily Yao u2F
3>s
Report on P2 Dec 09 sitting FS']3uJ /
09年12月P2 Corporate reporting 的考题结构和相关知识点为: ?C4a,%
Question 1 Consolidated statement of financial position 50 marks '9b <r7\@
Professional and ethical behavior zS?L3*u
Question 2 Impairment of assets 2 25 marks :1A Ound
Question 3 Revenue recognition 25 marks m6J Iq}CMb
Measurement of financial liability :qnRiK]
Events after the reporting period $YW z~^ f
Inventory valuation - lower of cost and NRV K;YK[M1!
Jointly controlled entity mDo]5 i<
Accounting for entity 6)H70VPJ
Decommissioning cost txliZ|.O
Jointly controlled assets T$'Ja'9Kj
Asset definition 2sf/^XC1
Question 4 Financial instrument 25 marks wCkkfTO
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. 3L#KHTM
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. 8_ju.h[
考题1 :yO)g]KF
(a)部分考到的主要的知识点为: 2O4U ytN
Business combination achieved in stages - subsidiary to subsidiary BV7GzJ2([{
Disposals - where control is retained o{:D
- subsidiary to associate AU )Qk$c
Goodwill (full value method) $3FFb#r
Intangible assets cU*7E39
Investment property R*QL6t
Provisions C
YnBZ
Foreign transaction ;;UvK
v
考生容易出错误的地方会出项在一下几方面: B_:K.]DK`
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. 8)sqj =
2. Whether to recognize provision for restructuring. <}B]f1zX
3. Calculation of retained earnings due to large amount of adjustments. rs! J<CRq
考题2 .*v8*8OJ&
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. [=XsI]B\
考题3 :p OX,
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. -B@jQg@
>
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. XD*$$`+#
考题4 Fnr*.k
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. :y]l`Mo -
—— By P2 Lecture Emily Yao /X8b=:h
