【P2】Report on P2 Dec 09 sitting —— Emily Yao .k,,PuP
Report on P2 Dec 09 sitting rX?%{M,xFw
09年12月P2 Corporate reporting 的考题结构和相关知识点为: c+##!_[9
Question 1 Consolidated statement of financial position 50 marks wF*9%K'E
Professional and ethical behavior kJCeQK:W
Question 2 Impairment of assets 2 25 marks ' s
a>G
Question 3 Revenue recognition 25 marks YQR[0Y&e=
Measurement of financial liability M>{*PHze0
Events after the reporting period @oD2_D2
Inventory valuation - lower of cost and NRV e0]%ko"
Jointly controlled entity 9LSV^[QUH
Accounting for entity sy(.p^Z
Decommissioning cost Ir Y\Q)
Jointly controlled assets Ns\};j?TU*
Asset definition sH%Ts@Pl
Question 4 Financial instrument 25 marks wVF
qkJ
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. ;B{oGy.
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. y&wo"';
考题1 ehZ
/J5
(a)部分考到的主要的知识点为: okO\A^F
Business combination achieved in stages - subsidiary to subsidiary Ieh<|O,-C
Disposals - where control is retained $gCN [%+j
- subsidiary to associate qCF&o7 *oN
Goodwill (full value method) 8z h o\'
Intangible assets D
n d
Investment property {"|la;*I
Provisions ?gMq:[X N
Foreign transaction G(bl ) p^
考生容易出错误的地方会出项在一下几方面: nXERj; Q"
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. 3XDuo|(
2. Whether to recognize provision for restructuring. _SMi`ie#
3. Calculation of retained earnings due to large amount of adjustments. <00=bZzX
考题2 #w si><7
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. eZ
7Atu v
考题3 tY#Zl 54~{
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. y qP=6
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. .S]
*A b
考题4 :G &:
v
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. pXo'}
—— By P2 Lecture Emily Yao 1yFIIj:^|
