【P2】Report on P2 Dec 09 sitting —— Emily Yao &%Hj.
Report on P2 Dec 09 sitting WII_s|YSt%
09年12月P2 Corporate reporting 的考题结构和相关知识点为: Iw"?%k\U
Question 1 Consolidated statement of financial position 50 marks 2|~&x~
Professional and ethical behavior pAmTwe
Question 2 Impairment of assets 2 25 marks +V|]:{3W
Question 3 Revenue recognition 25 marks su=.4JcK
Measurement of financial liability #%e`OA(b
Events after the reporting period xiRTp:>
Inventory valuation - lower of cost and NRV PyHE>C%
Jointly controlled entity ,XP9NHE
Accounting for entity CSU> nIE0
Decommissioning cost &TbnZnv
Jointly controlled assets Qb# S)[6s+
Asset definition O!f*
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Question 4 Financial instrument 25 marks 2
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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. U(./LrM05
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. v%aD:%wlY@
考题1 )KRO=~Y
(a)部分考到的主要的知识点为: of& vQ
Business combination achieved in stages - subsidiary to subsidiary PfrW,R~r
Disposals - where control is retained ij hMJ?3
- subsidiary to associate 72-@!Z0e
Goodwill (full value method) &P ;6P4x
Intangible assets udc9
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Investment property Q)a*bPz
Provisions 0t4i'??
Foreign transaction dy`~%lX?
考生容易出错误的地方会出项在一下几方面: EoY#D'[
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. jv0e&rt
2. Whether to recognize provision for restructuring. <E\BKC%M
3. Calculation of retained earnings due to large amount of adjustments. fQx 4/4j
考题2 ^ O`
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. V,M8RYOnC!
考题3 G8oQSo;D
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. 6
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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. */8\Z46z
考题4 \W@?revK
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. \O/=g6w|t}
—— By P2 Lecture Emily Yao E0oJ|My