【P2】Report on P2 Dec 09 sitting —— Emily Yao WY ^K7U
Report on P2 Dec 09 sitting | Y,X=Ed
09年12月P2 Corporate reporting 的考题结构和相关知识点为: #7E&16Fk
Question 1 Consolidated statement of financial position 50 marks fe ]T9EDA
Professional and ethical behavior C J}4V! ;|
Question 2 Impairment of assets 2 25 marks f<x t3
Question 3 Revenue recognition 25 marks F\$}8,9
Measurement of financial liability @rDv
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Events after the reporting period 8i+jFSZ$
Inventory valuation - lower of cost and NRV #IciNCIrG
Jointly controlled entity 5Qe}v
Accounting for entity ,\">o vV33
Decommissioning cost J1wGK|F~
Jointly controlled assets :O2v0Kx
Asset definition ^<H#dkECG
Question 4 Financial instrument 25 marks v+,
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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. /)HEx&SQmZ
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. @zpHem dB
考题1 !-Tm u
(a)部分考到的主要的知识点为: ieK'<%dxF
Business combination achieved in stages - subsidiary to subsidiary #p^pv dvh3
Disposals - where control is retained jq]\oY8y
- subsidiary to associate 8CHf. SXh
Goodwill (full value method) eXtF[0f
Intangible assets k1
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Investment property Wn)A/Z ^r
Provisions 'Y/V9;`)s
Foreign transaction /:];2P6#X
考生容易出错误的地方会出项在一下几方面: Tlv|To
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. Ymh2qGcj]8
2. Whether to recognize provision for restructuring. d(cYtM ,P
3. Calculation of retained earnings due to large amount of adjustments. r:b.>5CS)
考题2 UmHb-uk ;
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. DL/*t.)"et
考题3
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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. [ZpG+V
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本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. o3`gx
考题4 ( ]uoN4
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. S+=@d\S}"
—— By P2 Lecture Emily Yao <Ucfd
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