【P2】Report on P2 Dec 09 sitting —— Emily Yao ,P; a/{U
Report on P2 Dec 09 sitting BF1O|Q|d6
09年12月P2 Corporate reporting 的考题结构和相关知识点为: y u K5 r
Question 1 Consolidated statement of financial position 50 marks c |;|%"Mk
Professional and ethical behavior \aJ-q?=
Question 2 Impairment of assets 2 25 marks O(
5L2G
Question 3 Revenue recognition 25 marks 6UzT]" LR;
Measurement of financial liability p *W ZY=Q
Events after the reporting period l)! woOt
Inventory valuation - lower of cost and NRV zN8V~M;
Jointly controlled entity {p lmFV
Accounting for entity
p?`|CE@h7
Decommissioning cost ,ov v
Jointly controlled assets ]Buk9LT e
Asset definition lWyP[>*
Question 4 Financial instrument 25 marks |@Idf`
N$
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. lh(+X- }D
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. (=3&
8$
考题1 &T{B~i3w8
(a)部分考到的主要的知识点为: L8-[:1
Business combination achieved in stages - subsidiary to subsidiary @ !O&b%8X%
Disposals - where control is retained C[<\ufclD
- subsidiary to associate ??e#E
[bI
Goodwill (full value method) Z$m2rZ#
Intangible assets &t%&l0
Investment property E.Q}
\E
Provisions [, szx1
Foreign transaction r|H!s,
考生容易出错误的地方会出项在一下几方面: 4kY{X%9
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. x ;?1# W
2. Whether to recognize provision for restructuring. t=pkYq5t8
3. Calculation of retained earnings due to large amount of adjustments.
rgvc5p
考题2 m$y$wo<K[7
本题考到的知识点为asset impairment 和non-current assets held for sale. 回答这道题的关键是要熟悉资产减值的过程, 减值时需要考虑的因素, 减值损失的记录和减值损失的冲回 (IAS 36). 回答时还需注意联系案例中的实际情况. 6x3Ew2
考题3 H1b% :KRVK
本题是一道案例题, 考到的知识点很多. 总的来说考生对于相关的会计准则中的原则都较熟悉, 但在将原则运用于案例时失分较多. MzW$Sl&:
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. ;KZ2L~
THG
考题4 e iSO7cGy
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. \#oV<MR
—— By P2 Lecture Emily Yao /$4?.qtu
