【P2】Report on P2 Dec 09 sitting —— Emily Yao 8L]gQ g
Report on P2 Dec 09 sitting ,Hik (2
2
09年12月P2 Corporate reporting 的考题结构和相关知识点为: j\XX:uU
_
Question 1 Consolidated statement of financial position 50 marks
W
/~||s
Professional and ethical behavior OvyB<r
Question 2 Impairment of assets 2 25 marks c7FfI"7HR
Question 3 Revenue recognition 25 marks R-g>W
Measurement of financial liability LV}UBao5n
Events after the reporting period
o1fyNzq<
Inventory valuation - lower of cost and NRV xm<5S;E5U4
Jointly controlled entity hW0,5>[7%
Accounting for entity N:UDbLjw~
Decommissioning cost eEZ|nEU
Jointly controlled assets zPX=
MfF
Asset definition q3,P|&T
Question 4 Financial instrument 25 marks 5~`|)~FA
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. DuTlYXM
2^
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. M^|"be~{'
考题1 W
U+Jo@]y
(a)部分考到的主要的知识点为: >K_$[qP3
Business combination achieved in stages - subsidiary to subsidiary 9 NGeh*`
Disposals - where control is retained FT|/WZR
- subsidiary to associate ZaukMEq
Goodwill (full value method) w*&n(zJF>
Intangible assets 42n@:5`{+
Investment property #`N6<nb
Provisions H#1*'e>
Foreign transaction ?1-n\ka
考生容易出错误的地方会出项在一下几方面: Q70**qm
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. B>L^XGq
2. Whether to recognize provision for restructuring. \aRB
3. Calculation of retained earnings due to large amount of adjustments. IN*Z__l8j`
考题2 5S?Xl|8E
本题考到的知识点为asset impairment 和non-current assets held for sale. 回答这道题的关键是要熟悉资产减值的过程, 减值时需要考虑的因素, 减值损失的记录和减值损失的冲回 (IAS 36). 回答时还需注意联系案例中的实际情况. r|$g(
(g
考题3 uty]-k
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. aq**w?l
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. 9uo\&,,
考题4 t)b>f~
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. }z@hx@N/
—— By P2 Lecture Emily Yao |'(IWU