【P2】Report on P2 Dec 09 sitting —— Emily Yao 8t)5b.PS
Report on P2 Dec 09 sitting r<< ]41
09年12月P2 Corporate reporting 的考题结构和相关知识点为: S7i,oP7
Question 1 Consolidated statement of financial position 50 marks F|mppY'<J
Professional and ethical behavior % gBulvg
Question 2 Impairment of assets 2 25 marks VcI'+IoR?
Question 3 Revenue recognition 25 marks %?<Y&t
Measurement of financial liability `"@Pr,L
Events after the reporting period 1eod;^AP9
Inventory valuation - lower of cost and NRV R( 2,1f=d
Jointly controlled entity `Vph=`0
Accounting for entity ]#$l"ss,
Decommissioning cost :Vd o.uUa
Jointly controlled assets vs=8x\W
Asset definition LtrE;+%2oz
Question 4 Financial instrument 25 marks 9 5cIdF 6m
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. eKpWFP 0
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. UdGa#rcNW
考题1 1u `{yl*+?
(a)部分考到的主要的知识点为: %?2: 1o
Business combination achieved in stages - subsidiary to subsidiary 7-#R[8S
Disposals - where control is retained prypo.RI
- subsidiary to associate hCpX# rg?
Goodwill (full value method) LIah'6q R
Intangible assets py-5 :g}d
Investment property d d?ZQ:n
Provisions "W71 #n+ [
Foreign transaction 3lh^maQ]
考生容易出错误的地方会出项在一下几方面: FaA'%P@
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. }# cFr)4f
2. Whether to recognize provision for restructuring. 9nGS"E l{
3. Calculation of retained earnings due to large amount of adjustments. i>elK <R4
考题2 }Bk>'
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. 3'*}ZDC
考题3 { tKi8O^Rb
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. K>a@AXC
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. au+6ookT
考题4 xZ\`f-zL
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. }c]u'a!4
—— By P2 Lecture Emily Yao qI= j
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