【P2】Report on P2 Dec 09 sitting —— Emily Yao ??{ (.`}R~
Report on P2 Dec 09 sitting 9Ps:]Kp!vN
09年12月P2 Corporate reporting 的考题结构和相关知识点为:
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Question 1 Consolidated statement of financial position 50 marks )$yqJ6y5
Professional and ethical behavior /a6\G.C5
Question 2 Impairment of assets 2 25 marks jK\2y|&&c
Question 3 Revenue recognition 25 marks ;)[RG\
Measurement of financial liability AqvRzi(Y
Events after the reporting period r!yrPwKL
Inventory valuation - lower of cost and NRV jHBn^Nly
Jointly controlled entity "OFYVK\]i
Accounting for entity B4R!V!Z*
Decommissioning cost uJMF\G=nb
Jointly controlled assets -:m;ePK
Asset definition %,MC nu&Z
Question 4 Financial instrument 25 marks Es zwg
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. '/SMqmi
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. h$~ NPX
考题1 ppVjFCv0<
(a)部分考到的主要的知识点为: LLg ']9
Business combination achieved in stages - subsidiary to subsidiary @g[p>t> *
Disposals - where control is retained <(?ahO5
- subsidiary to associate u.0Z)j}N
Goodwill (full value method) ~*Ve>4
Intangible assets ,]~iIoTi
Investment property RX>kOp29
Provisions Ka2U@ fK"
Foreign transaction 0F`@/C1y55
考生容易出错误的地方会出项在一下几方面: b=-<4Vu*\
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. Kom$i<O?48
2. Whether to recognize provision for restructuring. (iGk]Rtzt
3. Calculation of retained earnings due to large amount of adjustments. ' rHkJ
考题2 P$.Azrl
本题考到的知识点为asset impairment 和non-current assets held for sale. 回答这道题的关键是要熟悉资产减值的过程, 减值时需要考虑的因素, 减值损失的记录和减值损失的冲回 (IAS 36). 回答时还需注意联系案例中的实际情况. W$N_GR'4
考题3 d#I'9O0&
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. uwQ{ y>SG
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. qD
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考题4 {{f%w$r(
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. *FR
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—— By P2 Lecture Emily Yao 5)V J
