【P2】Report on P2 Dec 09 sitting —— Emily Yao Di> rO038
Report on P2 Dec 09 sitting #n3ykzoqIX
09年12月P2 Corporate reporting 的考题结构和相关知识点为: >"%ob,c:#
Question 1 Consolidated statement of financial position 50 marks VevNG *
Professional and ethical behavior 8u>gbdU
Question 2 Impairment of assets 2 25 marks oaK.kO o
Question 3 Revenue recognition 25 marks [[WF0q
Measurement of financial liability
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Events after the reporting period =\ Iu$2r`
Inventory valuation - lower of cost and NRV Ow@v"L;jF!
Jointly controlled entity F)S P aC4
Accounting for entity ^]>
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Decommissioning cost GKZN}bOm\
Jointly controlled assets :_xh(W+2<
Asset definition /ylc*3e'4
Question 4 Financial instrument 25 marks _7"5wB?|+
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. n *<v]1
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. gz f-)J
考题1 Qqc]aVRF
(a)部分考到的主要的知识点为: d]S YP
Business combination achieved in stages - subsidiary to subsidiary ZSB?Y 1wG
Disposals - where control is retained $'{=R 45Z
- subsidiary to associate $ J1f.YE
Goodwill (full value method) sZ g6@s=
Intangible assets 7C7>y/u S
Investment property irKIy
Provisions &eQJfc\a
Foreign transaction P|xG\3@Z
考生容易出错误的地方会出项在一下几方面: gmP9j)V 6
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. <{Q'&T
2. Whether to recognize provision for restructuring. F}Srn; V
3. Calculation of retained earnings due to large amount of adjustments. $ 4m*kQ
考题2 <+v{GF #R
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. qf#)lyr<D6
考题3 (=u'sn:s
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. )8,|- o=
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. gb" 4B%Hm
考题4 8e&p\%1
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. 28I^$> [
—— By P2 Lecture Emily Yao Z>P*@S,6G
