【P2】Report on P2 Dec 09 sitting —— Emily Yao 8Hxtm FqG
Report on P2 Dec 09 sitting U_oei3QP
09年12月P2 Corporate reporting 的考题结构和相关知识点为: mgL{t"$c
Question 1 Consolidated statement of financial position 50 marks eZ`x[g%1
Professional and ethical behavior # }8 x
Question 2 Impairment of assets 2 25 marks Nxr %xTD
Question 3 Revenue recognition 25 marks _WB*ArR
Measurement of financial liability Z-;I,\Y%
Events after the reporting period yGZsPQIaV
Inventory valuation - lower of cost and NRV *m.4)2u=
Jointly controlled entity FXO{i:Zo
Accounting for entity nR#'BBlI
Decommissioning cost 7a5G,C#QQ
Jointly controlled assets JXKo zy 41
Asset definition _2p D
Question 4 Financial instrument 25 marks #Ab,h#f*7
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. 227 Z6#CF!
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. /vrjg)fer
考题1 s& L yg>>`
(a)部分考到的主要的知识点为: hY}
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Business combination achieved in stages - subsidiary to subsidiary 3 +tr_psH
Disposals - where control is retained %5-
- subsidiary to associate je`w$ ^w
Goodwill (full value method) sA1 XtO<&7
Intangible assets nX\Q{R2
Investment property I?#B_ R#
Provisions 1 ,e`,
Foreign transaction o
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考生容易出错误的地方会出项在一下几方面: ?I}0[+)V
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. @
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2. Whether to recognize provision for restructuring. )sBbmct_S
3. Calculation of retained earnings due to large amount of adjustments. jB -wJNP/
考题2 v3Xt<I=4y
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. nA 5-P}
考题3 h$#zuqm
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. g6l&;S40
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. Q ~>="Y iu
考题4 Wt $q{g{C
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. a ,
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—— By P2 Lecture Emily Yao !dZpV~g 0
