【P2】Report on P2 Dec 09 sitting —— Emily Yao ih75 C"
Report on P2 Dec 09 sitting gth_Sz5!#
09年12月P2 Corporate reporting 的考题结构和相关知识点为: `)w=@9B)"
Question 1 Consolidated statement of financial position 50 marks ' < >Q20
Professional and ethical behavior Ag(J SVY
Question 2 Impairment of assets 2 25 marks [? ,+DY
Question 3 Revenue recognition 25 marks xa?auv!
Measurement of financial liability mdmJne.
Events after the reporting period b ng/v
Inventory valuation - lower of cost and NRV #-"C_~-MH
Jointly controlled entity e&[~}f?
Accounting for entity |L}t AS`8
Decommissioning cost !VudZ]Sg
Jointly controlled assets v
- !Spf
Asset definition ZN'B @E=p
Question 4 Financial instrument 25 marks # !y X2lR
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. 0f 3>s>`M
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. 3a U4Z|f~
考题1 { VM ^K1
(a)部分考到的主要的知识点为: [{`&a#Q
Business combination achieved in stages - subsidiary to subsidiary jzi^ O I7
Disposals - where control is retained C4d CaiX
- subsidiary to associate 1guiuR4
Goodwill (full value method) mmNn,>AO!
Intangible assets :Us+u-~
Investment property ,CqGO %DY
Provisions Y~#.otBL&
Foreign transaction @K #}nKN'
考生容易出错误的地方会出项在一下几方面: mpIR: Im
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. aqi]
5,
2. Whether to recognize provision for restructuring. 2`FDY3n
3. Calculation of retained earnings due to large amount of adjustments. {=3'H?$
考题2 _a`/{ M|
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. aE:$ N#|Qa
考题3 K}whqe]j
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. )7E7K%:b,
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. /;}o0
DYeW
考题4 Tz\v.&? $
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. ):L0{W{
—— By P2 Lecture Emily Yao cvtn,Ml6
