【P2】Report on P2 Dec 09 sitting —— Emily Yao ]hMs:$}
Report on P2 Dec 09 sitting P*|qbY
09年12月P2 Corporate reporting 的考题结构和相关知识点为: hKVb#|$
Question 1 Consolidated statement of financial position 50 marks ` }:pUf
Professional and ethical behavior D`'h8:\
Question 2 Impairment of assets 2 25 marks nt:ZO,C:R
Question 3 Revenue recognition 25 marks *epK17i=
Measurement of financial liability 9y'To JZ6
Events after the reporting period }!uwWBw`
Inventory valuation - lower of cost and NRV n\GN}?4
Jointly controlled entity `\b eQ(g
Accounting for entity GvzaLEo
Decommissioning cost ~%eZQgqA*
Jointly controlled assets ~@#s<a,%;
Asset definition GX+Gqj .
Question 4 Financial instrument 25 marks V= g u'~
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. g& ou[_A
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. !c"EgP+
考题1 3mQ3mV:
(a)部分考到的主要的知识点为: |F4)&xN\
Business combination achieved in stages - subsidiary to subsidiary ;fYJ]5>
Disposals - where control is retained : ]JMsa6
- subsidiary to associate AvVPPEryal
Goodwill (full value method) B.A;1VE5
Intangible assets EG8%X "p
Investment property 4`Cgz#v
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Provisions C%# w1k
Foreign transaction e%km}m A
考生容易出错误的地方会出项在一下几方面: u g_c}Nv=Y
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. 9=J 3T66U
2. Whether to recognize provision for restructuring. /hu r6yI8
3. Calculation of retained earnings due to large amount of adjustments. 8UzF*gS
考题2 SJ}PV:x
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. y*Gq VA [
考题3 _'|C-j`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. x"7PnN|~
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. 6<% b}q9Mo
考题4 Z ,-J
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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. ta@f
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—— By P2 Lecture Emily Yao |hS^ eK_
