【P2】Report on P2 Dec 09 sitting —— Emily Yao 8<G@s`*
Report on P2 Dec 09 sitting 1|]-
F;b
09年12月P2 Corporate reporting 的考题结构和相关知识点为: un/R7 "
Question 1 Consolidated statement of financial position 50 marks z/T ZOFaM
Professional and ethical behavior iVl"H@m/
Question 2 Impairment of assets 2 25 marks Ga h e-%J
Question 3 Revenue recognition 25 marks (sl~n_<ds8
Measurement of financial liability un\
^Wmbw
Events after the reporting period `2Z= Lp
Inventory valuation - lower of cost and NRV $
OR>JnV
Jointly controlled entity (+U!# T]'D
Accounting for entity 4EELaP|%
Decommissioning cost 1,mf]7k$
Jointly controlled assets b9v Kux
Asset definition +Q '|->#
Question 4 Financial instrument 25 marks 2sTyuH .
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. {u1t .+
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. COT;KC6
n
考题1 h N} X1 1
(a)部分考到的主要的知识点为: +X&B'
Business combination achieved in stages - subsidiary to subsidiary #A/jG
v^
Disposals - where control is retained X}Csl~W8in
- subsidiary to associate 9}\T?6?8pX
Goodwill (full value method) QO,y/@ Ph
Intangible assets e (f)?H
Investment property h>n;A>k@N
Provisions ;L`'xFo>>
Foreign transaction x O)nS _I
考生容易出错误的地方会出项在一下几方面: Zf"AqG
P
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. dYsqF
3f
2. Whether to recognize provision for restructuring. m ;K P
3. Calculation of retained earnings due to large amount of adjustments. a2i
考题2 {L+?n*;CA
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. }Bb (wP^B.
考题3 MHbRG_zW
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. O
o0$n]*;W
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. jy*wj7fj
1
考题4 !1 l2KW<be
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. *0iP*j/]
—— By P2 Lecture Emily Yao toCN{[
