【P2】Report on P2 Dec 09 sitting —— Emily Yao -xH3}K%
Report on P2 Dec 09 sitting *0a7H$iQ(]
09年12月P2 Corporate reporting 的考题结构和相关知识点为: B%[ #["Ol
Question 1 Consolidated statement of financial position 50 marks :^QV,d<C
Professional and ethical behavior u4=ulgi
Question 2 Impairment of assets 2 25 marks 8fWnKWbbjw
Question 3 Revenue recognition 25 marks 0j#$Swa
Measurement of financial liability _#P5j#
Events after the reporting period HwMe^e;
Inventory valuation - lower of cost and NRV =o"
sBVj
Jointly controlled entity y(K:,CI
Accounting for entity [.G~5%974
Decommissioning cost $U_1e'
Jointly controlled assets oFGg r2Re
Asset definition giddM 2
'
Question 4 Financial instrument 25 marks -cXVk H{
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. &19z|Id
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. a5
g1.6hF
考题1 7.^1I7O
(a)部分考到的主要的知识点为: b{e|~v 6&
Business combination achieved in stages - subsidiary to subsidiary Ce3
Disposals - where control is retained W9SEYkg
- subsidiary to associate 4~:D7",Jn
Goodwill (full value method) zpxy X|
Intangible assets c*> SZ'T\
Investment property *UG=dl#F#
Provisions a<D ]Gz^h
Foreign transaction eY$Q}BcW
考生容易出错误的地方会出项在一下几方面: 5U l =Nv]
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. W. b?~
2. Whether to recognize provision for restructuring. Y2p~chx9
3. Calculation of retained earnings due to large amount of adjustments. MdNV3:[ \
考题2 >\!>CuU
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. Zf`dd T
考题3 p@xK`=Urb
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)teX.ck)
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. \?.M1a[
考题4 2! bE|
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. [Hp"a^~r|
—— By P2 Lecture Emily Yao ] yXrD`J!
