【P2】Report on P2 Dec 09 sitting —— Emily Yao u~a<Psp&|
Report on P2 Dec 09 sitting $Fr$9 jq&
09年12月P2 Corporate reporting 的考题结构和相关知识点为: + O
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Question 1 Consolidated statement of financial position 50 marks L(AY) gB
Professional and ethical behavior ]6 }|X#_
Question 2 Impairment of assets 2 25 marks 9> [ $;>
Question 3 Revenue recognition 25 marks umD .
Measurement of financial liability okr'=iDg
Events after the reporting period UI hB
Inventory valuation - lower of cost and NRV "4Anh1,js
Jointly controlled entity ) ~ C)4
Accounting for entity 8 I,(\<Xv
Decommissioning cost qmJFX nf
Jointly controlled assets ><^A4s
Asset definition Rw Y)
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Question 4 Financial instrument 25 marks [+ 1([#
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. -u)06C*39
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. &bA;>Lu#|o
考题1 YwHnDVV+
(a)部分考到的主要的知识点为: GRlA 9Q
Business combination achieved in stages - subsidiary to subsidiary .
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Disposals - where control is retained hb^e2@i;Oq
- subsidiary to associate ( 3=. 3[
Goodwill (full value method) p2w/jJMD
Intangible assets # YhKAG@ |
Investment property Z#^2F8,]
Provisions r
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Foreign transaction e|]g ?!
考生容易出错误的地方会出项在一下几方面: Y@;bA=Du}
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. =:9n +7~$
2. Whether to recognize provision for restructuring.
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3. Calculation of retained earnings due to large amount of adjustments. `(Ei-$
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考题2 evtn/ .kDR
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. qH"0?<$9
考题3 7r*>? ]y+
本题是一道案例题, 考到的知识点很多. 总的来说考生对于相关的会计准则中的原则都较熟悉, 但在将原则运用于案例时失分较多. sm\/wlbE
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. + ZGOv,l
考题4 sHh2>f@ x$
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. Auv/w}zrr
—— By P2 Lecture Emily Yao WMl_$Fd6
