【P2】Report on P2 Dec 09 sitting —— Emily Yao =CZRX'
+yN
Report on P2 Dec 09 sitting | |awNSt
09年12月P2 Corporate reporting 的考题结构和相关知识点为: R_KD Y
Question 1 Consolidated statement of financial position 50 marks hpb|| V
Professional and ethical behavior }&e HU
Question 2 Impairment of assets 2 25 marks :T G;W,`.V
Question 3 Revenue recognition 25 marks c e}A!v
Measurement of financial liability H@? } !@
Events after the reporting period -P/DmSS8V
Inventory valuation - lower of cost and NRV
h-?yed*?
Jointly controlled entity M K)}z
jw
Accounting for entity \&;y:4&l8
Decommissioning cost =2Yt[8' ;
Jointly controlled assets 9n{Y6I
x:
Asset definition ;M4[Liw~O
Question 4 Financial instrument 25 marks OB$Jv<C@
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. 4oiE@y&{4
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. _G/ R;N71
考题1 "T5oUy&i
(a)部分考到的主要的知识点为: ": M]3.
Business combination achieved in stages - subsidiary to subsidiary 4=Ru{ewRV
Disposals - where control is retained A%Ka)UU+n
- subsidiary to associate O& Sk}^
Goodwill (full value method) d\]KG(T
Intangible assets SYA~I-OYc
Investment property A+* lV*@0
Provisions vu\ W5M
Foreign transaction * $fM}6}
考生容易出错误的地方会出项在一下几方面: }%/mPbd#
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. ofQs
/
2. Whether to recognize provision for restructuring. ZF[W<Q
3. Calculation of retained earnings due to large amount of adjustments. klT?h[I!
考题2 Yz_}*
本题考到的知识点为asset impairment 和non-current assets held for sale. 回答这道题的关键是要熟悉资产减值的过程, 减值时需要考虑的因素, 减值损失的记录和减值损失的冲回 (IAS 36). 回答时还需注意联系案例中的实际情况. %"A8Af**I
考题3 M=pQx$
%a
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! 8
8|~
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. PKrG6%
W+
考题4 >j hcSvM6
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. .eD&UQ
—— By P2 Lecture Emily Yao zP #:Tv'
