【P2】Report on P2 Dec 09 sitting —— Emily Yao 1CZgb
Report on P2 Dec 09 sitting Wn2NMXK
09年12月P2 Corporate reporting 的考题结构和相关知识点为: q54]1
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Question 1 Consolidated statement of financial position 50 marks q3!bky\
Professional and ethical behavior ED gag
Question 2 Impairment of assets 2 25 marks =UQ3HQD
Question 3 Revenue recognition 25 marks Rhs/3O8k
Measurement of financial liability CAhXQ7w'Z
Events after the reporting period j,eo2HaL
Inventory valuation - lower of cost and NRV LEdh!</'24
Jointly controlled entity 3nQ`]5.Q
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Accounting for entity p6V0`5@t
Decommissioning cost (L&d!$,Dv
Jointly controlled assets q|(HsLs
Asset definition H7n>Vx:L-
Question 4 Financial instrument 25 marks XpHrt XD
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. #;yZ
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. $UWZDD
考题1 v
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(a)部分考到的主要的知识点为: SqpaFWr
Business combination achieved in stages - subsidiary to subsidiary ZY+qA
Disposals - where control is retained 5t]H?b8
- subsidiary to associate Jnov<+
Goodwill (full value method) ?6U0PChy
Intangible assets 73;GW4,
Investment property u*`
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Provisions )ez9"# MH'
Foreign transaction
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考生容易出错误的地方会出项在一下几方面: TvbE2Q;/UL
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. WOap+
2. Whether to recognize provision for restructuring. 8l`*]1.W<
3. Calculation of retained earnings due to large amount of adjustments. q 2E_A
考题2 k9!{IScq
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. ~c `l@:
考题3 sO@Tf\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. n:!_
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. NBGH_6DROw
考题4 Wne@<+mX
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. 6i/(5 nQ
—— By P2 Lecture Emily Yao YaqJ,"GlT