【P2】Report on P2 Dec 09 sitting —— Emily Yao C82_ )@96
Report on P2 Dec 09 sitting ~t`^ |cr|
09年12月P2 Corporate reporting 的考题结构和相关知识点为: +I3jI <
Question 1 Consolidated statement of financial position 50 marks 'o >)E>
Professional and ethical behavior .+9hm |
Question 2 Impairment of assets 2 25 marks Dqx#i-L23
Question 3 Revenue recognition 25 marks 9%/hoA)
Measurement of financial liability 9y7N }T6
Events after the reporting period Zd*$^P, |
Inventory valuation - lower of cost and NRV m1"m K M
Jointly controlled entity LKIMT
Accounting for entity wV
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Decommissioning cost eU yF
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Jointly controlled assets 8\n3
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Asset definition :!`"GaTy
Question 4 Financial instrument 25 marks 0# ,a#P
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. [ GLH8R
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. 25Dl4<-Z
考题1 F "@% 7xy
(a)部分考到的主要的知识点为: X z+ %Ym
Business combination achieved in stages - subsidiary to subsidiary )dXa:h0RZ
Disposals - where control is retained {Su?*M2y
- subsidiary to associate p4'
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Goodwill (full value method) ej
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Intangible assets CdolZW-!"
Investment property |Wh3a#
Provisions 51#*8u+L
Foreign transaction ^9g$/8[^c_
考生容易出错误的地方会出项在一下几方面: {ZJO5*
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. BQ@7^E[
2. Whether to recognize provision for restructuring. 1Ms[$$b$
3. Calculation of retained earnings due to large amount of adjustments. t&r.Kf9Z\
考题2 0
67c/ c
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. l& :EKh
考题3 ]ss[n.T0*
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. :cT)M (o
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. 7FB?t<x
考题4 ^|Ap_!t$;
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. XHr*Rs.[=
—— By P2 Lecture Emily Yao ewZ?+G+ m
