【P2】Report on P2 Dec 09 sitting —— Emily Yao YO61 pZY
Report on P2 Dec 09 sitting Z2
4 m
09年12月P2 Corporate reporting 的考题结构和相关知识点为: "yk%/: G+
Question 1 Consolidated statement of financial position 50 marks [?2mt`g
Professional and ethical behavior #a:C=GV;4
Question 2 Impairment of assets 2 25 marks sP7 (1)\
Question 3 Revenue recognition 25 marks nrS_t
y
Measurement of financial liability a#=-Aj-
Events after the reporting period 6R j
X
Inventory valuation - lower of cost and NRV +UtK2<^:o
Jointly controlled entity FT=>haN
Accounting for entity 4dAhJjhgD
Decommissioning cost }% *g\%L
Jointly controlled assets &B
C#u.^!
Asset definition ^(3k
uF
Question 4 Financial instrument 25 marks on$a]zx'@
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. L&%iY7sC`
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. +V^_ksi\
考题1 &$f?XdZ7
(a)部分考到的主要的知识点为: N0f}q1S<-A
Business combination achieved in stages - subsidiary to subsidiary 1F/&Y}X
Disposals - where control is retained ,5 ,4 Qf 7
- subsidiary to associate &9> d
Goodwill (full value method) w8 Yff[o
Intangible assets !T)>q%@ai
Investment property DFMWgBL
Provisions
> %,tyJ~
Foreign transaction E%N ]t} }[
考生容易出错误的地方会出项在一下几方面: Z WH`s
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. C'#:}]@E
2. Whether to recognize provision for restructuring. b ;vO
`
3. Calculation of retained earnings due to large amount of adjustments. :C5N(x
考题2 cA kw5}P
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. oZCO$a
考题3 "- sz7}Mb
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. ;a"Ukh
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. Uan ;}X 7@
考题4 |rQ;|+.
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. 9 )qx0
—— By P2 Lecture Emily Yao YuZnuI@m9
