【P2】Report on P2 Dec 09 sitting —— Emily Yao JhJLqb@q
Report on P2 Dec 09 sitting h0lu!m#\_
09年12月P2 Corporate reporting 的考题结构和相关知识点为: vhpv O >Q
Question 1 Consolidated statement of financial position 50 marks 8U=A{{0p
Professional and ethical behavior 7k~Lttuk
Question 2 Impairment of assets 2 25 marks Y"*:&E2)r
Question 3 Revenue recognition 25 marks GI_DhU]~)
Measurement of financial liability f ?maa5 S
Events after the reporting period g z4UV/qr/
Inventory valuation - lower of cost and NRV #w*"qn#2Uz
Jointly controlled entity i-.c= M
Accounting for entity Pr/]0 <s
Decommissioning cost lhxdx
Jointly controlled assets K}K)`bifw
Asset definition />F.Nsujy
Question 4 Financial instrument 25 marks 4TVwa(cB
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. ) Fx ?%
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. SX_ 4=^
考题1 1a8$f5
(a)部分考到的主要的知识点为: 0m&3?"5u
Business combination achieved in stages - subsidiary to subsidiary )$_,?*f
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Disposals - where control is retained t !~ S9c
- subsidiary to associate Hm4 bN \%
Goodwill (full value method) H; y}-=J+
Intangible assets )8'jxiGs
Investment property OD|1c6+X
Provisions y
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Foreign transaction A?, A( -0C
考生容易出错误的地方会出项在一下几方面: bjzx!OCpV
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. z mbZ
2. Whether to recognize provision for restructuring. u5F}( +4r
3. Calculation of retained earnings due to large amount of adjustments. mgcN( n1
考题2 +N R n0
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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. ?bI?GvSh
考题3 D:m#d.m
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. C{&)(#*L
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. Xm@aYNV
考题4 t 7^D-l
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. w+=Q6]FxJ
—— By P2 Lecture Emily Yao C0(sAF@
