【P2】Report on P2 Dec 09 sitting —— Emily Yao |9\Lv $VJ
Report on P2 Dec 09 sitting zV80r+y
09年12月P2 Corporate reporting 的考题结构和相关知识点为: JAiV 7v4&R
Question 1 Consolidated statement of financial position 50 marks |x5 w;=
Professional and ethical behavior ]ipVN
Question 2 Impairment of assets 2 25 marks [\.>B K
Question 3 Revenue recognition 25 marks ;% k%AXw
Measurement of financial liability u k'<9 g^
Events after the reporting period 2! 6Kz q
Inventory valuation - lower of cost and NRV
gSe{ S
Jointly controlled entity rLKDeB
Accounting for entity hXr vb[6
Decommissioning cost 9MYt4
Jointly controlled assets *(k=!`4(
Asset definition 8 Z j>|u
Question 4 Financial instrument 25 marks T8m% _U#b
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. v'@LuF'e8
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. 7I44BC*R~
考题1 .A ` : o
(a)部分考到的主要的知识点为: 11-uJVO~*
Business combination achieved in stages - subsidiary to subsidiary {
o;0Fx
Disposals - where control is retained r=[}
7N
- subsidiary to associate T ]zjJwa
Goodwill (full value method) cXCczqabv
Intangible assets qnm9L w#
Investment property G7=8*@q>:
Provisions ut,"[+ J
Foreign transaction y ( z U:.
考生容易出错误的地方会出项在一下几方面: - 'V
T
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. T6,lk1S'=
2. Whether to recognize provision for restructuring.
nm~
3. Calculation of retained earnings due to large amount of adjustments. X'F$K!o*,:
考题2 P4AdfHk
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. PJ.jgN(r
考题3 ge?ymaU$a
本题是一道案例题, 考到的知识点很多. 总的来说考生对于相关的会计准则中的原则都较熟悉, 但在将原则运用于案例时失分较多. ^R$dG[Qf
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. DtS{iH=s]
考题4 68>zO %
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. 5. E 2fX
—— By P2 Lecture Emily Yao 0q;] ;m
