【P2】Report on P2 Dec 09 sitting —— Emily Yao 0HUylnXf0
Report on P2 Dec 09 sitting K:^0*5Y-k
09年12月P2 Corporate reporting 的考题结构和相关知识点为: RD46 @Q`
Question 1 Consolidated statement of financial position 50 marks Q'qX`K+@`
Professional and ethical behavior lh[?`+A
Question 2 Impairment of assets 2 25 marks R1*4
Question 3 Revenue recognition 25 marks 5 5m\, UG7
Measurement of financial liability ',c~8U#q
Events after the reporting period On54!m
Inventory valuation - lower of cost and NRV e,&# ,O
Jointly controlled entity $rlrR'[H
Accounting for entity C$0g2X
Decommissioning cost s <rV1D
Jointly controlled assets TkJ[N4'0
Asset definition l&}}Io$?@
Question 4 Financial instrument 25 marks E7M_R/7@y
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. %~ y>9K
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. =~k
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考题1 !=A;? Kdq
(a)部分考到的主要的知识点为: 2:_6nWl
Business combination achieved in stages - subsidiary to subsidiary {}$Zff
Disposals - where control is retained |JP19KFx'B
- subsidiary to associate 6JDaZh" =K
Goodwill (full value method) _CfJ Kp)
Intangible assets yIrJaS-
Investment property #f YB4.i~
Provisions Fs]. Fa
Foreign transaction AYgXqmH~+
考生容易出错误的地方会出项在一下几方面: #c5jCy}n
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. Yj#tF}nPC
2. Whether to recognize provision for restructuring. ;AE-=/<
3. Calculation of retained earnings due to large amount of adjustments. 8;V9
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考题2 Z &Ciy n
本题考到的知识点为asset impairment 和non-current assets held for sale. 回答这道题的关键是要熟悉资产减值的过程, 减值时需要考虑的因素, 减值损失的记录和减值损失的冲回 (IAS 36). 回答时还需注意联系案例中的实际情况. .w;kB}$YC
考题3 8AX_y3$
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. M
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本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. ]%)<9 ]}
考题4 2o
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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. Rd& DH_<+^
—— By P2 Lecture Emily Yao ](A2,F
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