【P2】Report on P2 Dec 09 sitting —— Emily Yao <V) z{uK
Report on P2 Dec 09 sitting tJ _Y6oFm=
09年12月P2 Corporate reporting 的考题结构和相关知识点为: KC&X OI %
Question 1 Consolidated statement of financial position 50 marks y=pW+$k
Professional and ethical behavior /pkN=OBR
Question 2 Impairment of assets 2 25 marks :LB*l5\
Question 3 Revenue recognition 25 marks Q_p&~ PNy5
Measurement of financial liability Vo^J2[U
Events after the reporting period x~uDCbL
Inventory valuation - lower of cost and NRV O*/%z r
Jointly controlled entity ;o)'dK
Accounting for entity I*j~5fsS'
Decommissioning cost ~-NSIV:f
Jointly controlled assets wEq&O|Vj
Asset definition *.eeiSi{
Question 4 Financial instrument 25 marks >`3F`@1L0
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. A",}Ikh='`
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. @"h4S*U
考题1 ,<!*@xy7v
(a)部分考到的主要的知识点为: dh%O {t
Business combination achieved in stages - subsidiary to subsidiary y+Nw>\|S
Disposals - where control is retained )2wf D
- subsidiary to associate zOA~<fhT
Goodwill (full value method) 4Th?q{X
Intangible assets :FU?vh$)
Investment property |wJdp ,q R
Provisions I9L3Y@(f6m
Foreign transaction Fs~*-R$
考生容易出错误的地方会出项在一下几方面: WI| -pzg
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. 7bbFUUUG"
2. Whether to recognize provision for restructuring. Ih
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3. Calculation of retained earnings due to large amount of adjustments. 4".I*ij
考题2 Rs{8vV
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. E@otV6Wk[@
考题3 9W(&g)`
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. byE0Z vDM
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. F (kq
考题4 _vb'3~'S
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. ts(u7CJd
—— By P2 Lecture Emily Yao EKcP J\7
