【P2】Report on P2 Dec 09 sitting —— Emily Yao #:$O=@@?M
Report on P2 Dec 09 sitting zu52 p4
09年12月P2 Corporate reporting 的考题结构和相关知识点为: ([Ebsj
Question 1 Consolidated statement of financial position 50 marks 9u?(^(.
Professional and ethical behavior hF2/
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Question 2 Impairment of assets 2 25 marks R4V \B
Question 3 Revenue recognition 25 marks [_h%F,_ A
Measurement of financial liability ]$3+[9x'
Events after the reporting period "LOnDa7E^
Inventory valuation - lower of cost and NRV , 7Xqte
Jointly controlled entity QjLji+L
Accounting for entity tG/1pW
Decommissioning cost T'8RkDI}-
Jointly controlled assets X6xx2v%D
Asset definition l<TIG3bs
Question 4 Financial instrument 25 marks -n$ewV
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. ):krJ+-/y
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. k_!+V`Ro#
考题1 tev QW
(a)部分考到的主要的知识点为: X:_<Y_JT
Business combination achieved in stages - subsidiary to subsidiary N=#4L$@-
Disposals - where control is retained yIOLs}!SF
- subsidiary to associate .!i0_Rv5x
Goodwill (full value method) [G
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Intangible assets Te;gVG *
Investment property va5FxF*%
Provisions {DT4mG5
Foreign transaction MD<-w|#8IV
考生容易出错误的地方会出项在一下几方面: 4YLs^1'TG0
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. +vz`go
2. Whether to recognize provision for restructuring. Z v4<b
3. Calculation of retained earnings due to large amount of adjustments. ;-Ss# &
考题2 0qv$:w)g+v
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. 8Y#bN*!
考题3 ]NtSu%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. QsOhz
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. %,|zt
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考题4 rs:Q%V
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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. 7UKYm
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—— By P2 Lecture Emily Yao kM!V.e[g