【P2】Report on P2 Dec 09 sitting —— Emily Yao ,%C$~+xjM
Report on P2 Dec 09 sitting .cb mC FXL
09年12月P2 Corporate reporting 的考题结构和相关知识点为: ,iyIF~1~#>
Question 1 Consolidated statement of financial position 50 marks \bg^E>-
Professional and ethical behavior Z_;' r|c
Question 2 Impairment of assets 2 25 marks AIeYy-f
Question 3 Revenue recognition 25 marks \8pbPo=x
Measurement of financial liability l20q(lb
Events after the reporting period oeIS &O.K
Inventory valuation - lower of cost and NRV )-9/5Z0v
Jointly controlled entity MLDuo|?
Accounting for entity h3:,Gbyap
Decommissioning cost c*h5lM'n6
Jointly controlled assets {r"s.|n
Asset definition T&c[m!}X|t
Question 4 Financial instrument 25 marks b&ADj8cKC
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. qGw6Wp~
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. sqy5rug
考题1 qUo(h bp
(a)部分考到的主要的知识点为: Z`
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Business combination achieved in stages - subsidiary to subsidiary 2|cIu ' U
Disposals - where control is retained 1^,r S
- subsidiary to associate /oI ''O%M
Goodwill (full value method) t! ~mbx+
Intangible assets cr!I"kTgD
Investment property Ze~\=X" "
Provisions ;HC" hEc!
Foreign transaction -{< %Wt9
考生容易出错误的地方会出项在一下几方面: ovHbs^H%
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. U!Lws#\X
2. Whether to recognize provision for restructuring. ^mGT ZxO
3. Calculation of retained earnings due to large amount of adjustments. UeRenp
考题2
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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. ED6H
考题3 b"gYNGgX
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. L C} ]6
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. jJf|Ok:G{
考题4 u66w('2
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. r8 xH A
—— By P2 Lecture Emily Yao xS.0u"[
