【P2】Report on P2 Dec 09 sitting —— Emily Yao -=>U
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Report on P2 Dec 09 sitting Xvq^1Y?
09年12月P2 Corporate reporting 的考题结构和相关知识点为: Rd vn)K
Question 1 Consolidated statement of financial position 50 marks sr4jQo
Professional and ethical behavior yI:r7=KO
Question 2 Impairment of assets 2 25 marks x i.IRAZX
Question 3 Revenue recognition 25 marks p70,\&@3
Measurement of financial liability edTMl;4
Events after the reporting period )8bFGX7|
Inventory valuation - lower of cost and NRV z[Z 2H5[
Jointly controlled entity *78)2) =~
Accounting for entity BP:(IP!&
Decommissioning cost iW;}%$lVX
Jointly controlled assets 4y1
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Asset definition kI<Wvgo L
Question 4 Financial instrument 25 marks (`F|nG=X
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. &h\CS8nT%
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. 0 S2v"(_T
考题1 }!=gP.Zu^
(a)部分考到的主要的知识点为: ?;+ ^
Business combination achieved in stages - subsidiary to subsidiary Q;Q%SI`yT
Disposals - where control is retained J2'W =r_#
- subsidiary to associate htV#5SUx&
Goodwill (full value method) `i9N )3
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Intangible assets x!`b'U\
Investment property ~JAjr(G#o
Provisions >eRZ +|k?N
Foreign transaction qj`,qm
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考生容易出错误的地方会出项在一下几方面: Hw y5G ;
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. xl3zy~;
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2. Whether to recognize provision for restructuring. NWb}
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3. Calculation of retained earnings due to large amount of adjustments. xM%`K P.8X
考题2 hR!}u}ECd
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. T0YDfo
考题3 TZ:34\u
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. YsZ
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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. bI#<Ee0nJ
考题4 ](_{,P
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. 3;y_qwA
—— By P2 Lecture Emily Yao =w?M_[&K)
