【P2】Report on P2 Dec 09 sitting —— Emily Yao >oft :7p
Report on P2 Dec 09 sitting _kn]#^ucCe
09年12月P2 Corporate reporting 的考题结构和相关知识点为: |h^K M
Question 1 Consolidated statement of financial position 50 marks GFd Z`i
Professional and ethical behavior 6sYV7w ,'@
Question 2 Impairment of assets 2 25 marks W[R]^2QAG
Question 3 Revenue recognition 25 marks j:HH# U
Measurement of financial liability 9U2
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Events after the reporting period CV!;oB&
Inventory valuation - lower of cost and NRV /: #j ?c
Jointly controlled entity ,^.S0;D,Z
Accounting for entity e >
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Decommissioning cost Q&u>7_, Du
Jointly controlled assets 0=OD?48<
Asset definition o-SRSu
Question 4 Financial instrument 25 marks
*-9#
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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. IIq"e~"Vs
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. WYSc k&9
考题1 J#6LSD@ (O
(a)部分考到的主要的知识点为: ;c>>$lr
Business combination achieved in stages - subsidiary to subsidiary |yLk5e~@-
Disposals - where control is retained gWFL
- subsidiary to associate X,>(Y8
Goodwill (full value method) r~)VGdB+
Intangible assets T|;
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Investment property shM{Y9~O9&
Provisions b\1+kB/8
Foreign transaction >W8bWQ^fK
考生容易出错误的地方会出项在一下几方面: )*!1bgXQ
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. -&tr k
2. Whether to recognize provision for restructuring. Dp!;7e s|
3. Calculation of retained earnings due to large amount of adjustments. z8b
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考题2 X DHLEG-u(
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. 9n_ eCb)H
考题3 e@[9C(5E"
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. =f o4x|{O
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. kfVZ=`p}
考题4 4w @v# H@
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. ?Rlgv5P
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—— By P2 Lecture Emily Yao rW[SU :
