【P2】Report on P2 Dec 09 sitting —— Emily Yao m=uW:
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Report on P2 Dec 09 sitting
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09年12月P2 Corporate reporting 的考题结构和相关知识点为: z1u1%FwOfM
Question 1 Consolidated statement of financial position 50 marks [C"[#7
Professional and ethical behavior P<<hg3 @
Question 2 Impairment of assets 2 25 marks ) HN,A z"
Question 3 Revenue recognition 25 marks {KO +t7'Q
Measurement of financial liability ?g21U97Q
Events after the reporting period 4dwG 6-
Inventory valuation - lower of cost and NRV lZa L=HS#L
Jointly controlled entity R%Y#vUmBV{
Accounting for entity O$Z<R:vVA
Decommissioning cost T8ftBIOi
Jointly controlled assets }JKK"d}U
Asset definition c<gvUVHIxR
Question 4 Financial instrument 25 marks ZdP2}w
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. ;^K4kK&f
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. @a{1 vT9b
考题1 ,:e##g~k
(a)部分考到的主要的知识点为: j>70AE3[8
Business combination achieved in stages - subsidiary to subsidiary 17nONh h
Disposals - where control is retained sZ!/uN!6
- subsidiary to associate *&VqAc%qD
Goodwill (full value method) .^%!X!r
Intangible assets .s)z? 3 1
Investment property aF~ 0\XC
Provisions 2 X t$KF,?
Foreign transaction +80yyn#
考生容易出错误的地方会出项在一下几方面: 3:;2Av2(X.
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. >sL"HyY#H
2. Whether to recognize provision for restructuring. e(NpX_8
3. Calculation of retained earnings due to large amount of adjustments. uS% Y$
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考题2 LmKG6>Q1#1
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. _
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考题3 0DFxVH_xN
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. [e:mRMi
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. %j3 *j
考题4 lQolE P.pc
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. 7Q(5Nlfcz
—— By P2 Lecture Emily Yao (KF=v31_m
